C/85035/2019 — COMMISSIONER OF CUSTOMS-NHAVA SHEVA - III vs SARASWATI STEEL

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI

REGIONAL BENCH - COURT NO. I

Customs Appeal No. 85035 of 2019 And Customs Cross Objection No. 86063 of 2019

(Arising out of Order-in-Appeal No. 850(Gr.IV)2018(JNCH)/Appeal-II dated 11.09.2018 passed by Commissioner of Customs (Appeals), Mumbai-II.)

Commissioner of Customs, Nhava Sheva-III

.… Appellant JNPT, Custom House, Nhava Sheva, Raigad, Maharashtra – 400 707.

Versus

M/s Saraswati Steel

    …. Respondent 

D-29, MIDC, Shiroli, Kolhapur, Maharashtra – 400 011.

APPEARANCE: Shri Mahesh Patil, 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/85445/2026

Date of Hearing: 26.02.2026 Date of Decision: 26.02.2026

PER: S.K. MOHANTY

Heard both sides and perused the case records.

Feeling aggrieved with the impugned order 11.09.2018 passed by the learned Commissioner of Customs (Appeals), Mumbai-II, Revenue has preferred this appeal before the Tribunal. The amount involved in the impugned proceedings is Rs.12,06,651/-.

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 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

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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 mis-declaration of the classification of imported goods “Steel Scrap” under CTH 7204 4900, is the subject matter of present dispute. Hence, the appeal can be disposed of in terms of the litigation policy formulated by the Government.

4. Considering the disputed amount of refund of customs duty involved in the present appeal filed by Revenue, being only Rs. 12,06,651/-, 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.

5. Cross-objection filed by respondent stands disposed of.

(Dictated and pronounced in open court)

  (S.K. MOHANTY) 

  


 MEMBER (JUDICIAL) 

(M.M. PARTHIBAN) MEMBER (TECHNICAL)

Sinha