C/86371/2020 — COMMISSIONER OF CUSTOMS-NHAVA SHEVA - V vs VOESTALPINE BOHLER WELDING INDIA TECHNOLOGY P LTD

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI

REGIONAL BENCH - COURT NO. I

Customs Cross Application Objection No. 85358 of 2021
In Customs Appeal No. 86371 of 2020

(Arising out of Order-in-Appeal No.1016(CAC)/2020(JNCH) Appeal-II dated 19.08.2020 passed by the Commissioner of Customs (Appeals), JNCH, Nhava Sheva, Mumbai-II)

Commissioner of Customs, Nhava Sheva-V ... Appellant JNPT, Custom House, Nhava Sheva, Raigad, Maharashtra- 400707

Versus

Voestalpine Bohler Welding India …Respondent Technology Pvt. Ltd.
M/s Maruti Weld Ltd Office No. 201, D Second Floor D,
21 Corporate Park Sector 21,
Dwarka, New Delhi- 110075

Appearance: Shri Dinesh Nanal, Authorized Representative for the Appellant None for the Respondent

CORAM: HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

FINAL ORDER NO. A/85277/2026

Date of Hearing: 05.02.2026 Date of Decision: 05.02.2026

Per: S.K. MOHANTY

Heard both sides and perused the case records.

Feeling aggrieved with the impugned order 19.08.2020 passed by the learned Commissioner of Customs (Appeals), JNCH, Nhava Sheva, Mumbai-II, Revenue has preferred this appeal before the Tribunal. The amount involved in the impugned proceedings is Rs.35,11,433/-.

Insofar as the monetary limit for filing of appeal before the Appellate Tribunal is concerned, by deriving the powers conferred in Section 131BA of the Customs Act, 1962, the Central Board of Indirect

Appeal No. C/86371/2020

2

Taxes and Customs (CBIC) has issued the instructions, from time to time, with the objective in reduction of the Government litigation in the area of Customs. In the latest instruction issued by the CBIC from file F. No. 390/Misc/30/2023-JC dated 02.11.2023, the threshold monetary limit of Rs. 50 lakhs has been prescribed, below which the appeal shall not be filed before the CESTAT. Though at paragraph 2 in the said instructions dated 02.11.2023, there is specific mention of agitating the matter before the Appellate Forum, irrespective of the involvement of the amount on certain issues, but the issue categorized therein are not confirming to the present appeal filed by the Revenue inasmuch as confirmation of differential short levied Customs duty, on denying the benefit of Notification No. 4/2006 dated 01.03.2006 as amended, is the subject matter of present dispute. Hence, the appeal can be disposed of in terms of the litigation policy formulated by the Government.

Considering the disputed amount of refund of customs duty involved in the present appeal filed by Revenue, being only Rs. 35,11,433/-, which is below the prescribed threshold limit as per the Instruction dated 02.11.2023, the appeal filed by Revenue in our considered view, is liable to be dismissed. Accordingly, the appeal filed by Revenue is dismissed under the Litigation Policy of the Government.

Cross-objection filed by respondent stands disposed of.

(Dictated and pronounced in open court)

  (S.K. Mohanty) 

  


 Member (Judicial) 

(M.M. Parthiban) Member (Technical)

SM