C/10195/2016 — Ahmedabad vs Khandhala Enterprise

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Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad

REGIONAL BENCH- COURT NO. 1

Customs Appeal No. 10195 of 2016-DB

(Arising out of OIA-AHM-CUSTM-000-APP-164-15-16 Dated-05/11/2015 passed by Commissioner of CUSTOMS-AHMEDABAD)

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

VERSUS

Khandhala Enterprise ........Respondent 143, Tejendra Estate, Opp.Cmc, Near Soni's Chawl, Odhav Road, Odhav, Ahmedabad, Gujarat

APPEARANCE: Shri. Himanshu P Shrimali, Superintendent ( AR) for the Appellant None appeared for the Respondent

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

Final Order No. A/ 10487 /2023

DATE OF HEARING: 13.03.2023 DATE OF DECISION:13.03.2023 Raju The appeal has been filed by Revenue. The amount of duty involved is Rs.48,756/-. In terms of the Board’s circular on Government’s litigation policy instruction F. No. 390/Misc/116/2017-JC dated 22.08.2019, as amended, revenue is not supposed to file appeal where the amount involved is not exceeding Rs. 50 lakhs. Accordingly, the appeal is dismissed on the ground of Government’s litigation policy without going into the merit of appeal.

to file appeal where the amount involved is not exceeding Rs. 50 lakhs. Accordingly, the appeal is dismissed on the ground of Government’s litigation policy without going into the merit of appeal.
(Dictated and pronounced in the open court)

(RAJU)
MEMBER (TECHNICAL)

(SOMESH ARORA) MEMBER (JUDICIAL)
PRACHI