C/85436/2020 — -COMMISSIONER OF CUSTOMS-AIR SPECIAL CARGO vs K S JEWELLERY

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI

REGIONAL BENCH - COURT NO. I

Customs Cross Objection No. 85348 of 2020 In Customs Appeal No. 85436 of 2020

(Arising out of Order-in-Appeal No. MUM-CUSTM-APSC-APP-766/2019-20 dated 18.12.2019 passed by Commissioner of Customs (Appeals), Mumbai Zone-III.)

Commissioner of Customs, Air Special Cargo

.… Appellant 6th Floor, Awas Corporate Point, Makwana Lane, Andheri-Kurla Road, Behind S.M. Centre,
Andheri (East), Air Cargo Complex, Sahar, Mumbai, Maharashtra- 400 059.

Versus K.S. Jewellery

                   …. Respondent 

221, Adarsh Industrial Estate, Sahar Road, Chakala, Andheri (East),
Mumbai, Maharashtra- 400 099.

APPEARANCE: Shri Krishna Azad, Authorized Representative for the Appellant Shri Rajneet Singh, Consultant for the Respondent

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

FINAL ORDER NO. A/85490/2026

Date of Hearing: 11.03.2026

Date of Decision: 11.03.2026

PER: M.M. PARTHIBAN

Heard both sides and perused the case records.

Feeling aggrieved with the impugned order 18.12.2019 passed by the learned Commissioner of Customs (Appeals), Mumbai Zone-III, Revenue has preferred this appeal before the Tribunal. The amount involved in the impugned proceedings is Rs.5,000/-.

ssed by the learned Commissioner of Customs (Appeals), Mumbai Zone-III, Revenue has preferred this appeal before the Tribunal. The amount involved in the impugned proceedings is Rs.5,000/-.

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

Customs Appeal No. 85436 of 2020

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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 penalty under Section 117 ibid is the subject matter of present dispute and there is no involvement of any duty liability in the orders passed by the lower authorities. Hence, the appeal can be disposed of in terms of the litigation policy formulated by the Government.

re is no involvement of any duty liability in the orders passed by the lower authorities. 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.5,000/-, 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 the open court)

  (S.K. Mohanty) 




 Member (Judicial) 

(M.M. Parthiban) Member (Technical)

SM