C/10211/2014 — Ahmedabad vs Anand Trade Link Pvt Ltd

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD

REGIONAL BENCH – COURT NO. 03

CUSTOM Appeal No. 10211 of 2014

[Arising Out Of OIA-411-2013-CUS-COMMR-A--AHD Dated 15/10/2013
Passed By Commissioner of CUSTOMS-AHMEDABAD]

C.C.-Ahmedabad …..Appellant Custom House, Near All India Radio Navrangpura, Ahmedabad, Gujarat VERSUS

Anand Trade Link Pvt Ltd
…..Respondent 401, Span Trade Centre, Opp. Kocharab Ashram, Paldi, Ahmedabad, Gujarat

APPEARANCE: Shri Ajay Kumar Samota, Superintendent (AR) for the Appellant None for the Respondent

CORAM: HON'BLE MEMBER (TECHNICAL), MR. RAJU HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA

              FINAL ORDER NO.A / 10328    /2023 
                                                       DATE OF HEARING/ DECISION:27.02.2023  

RAJU The amount of duty involved as mentioned in the appeal memorandum is Rs. 1,19,165/-. The appeal has been filed by Revenue. In terms of the Board’s circular on Government’s litigation policy instruction F.No. 390/Misc/116/2017-JC dated 22.08.2019, no appeal involving the amount of less than Rs. 10 Lakh can be filed by Revenue. Consequently, this appeal involving revenue of Rs. 1,19,165/- is dismissed as per litigation policy of Government of India. (Dictated & Pronounced in the open Court)

(RAJU)
MEMBER (TECHNICAL)

SOMESH ARORA MEMBER (JUDICIAL)

PALAK