C/10192/2016 — Mundra vs Jibran Overseas

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

REGIONAL BENCH- COURT NO. 1

Customs Appeal No. 10192 of 2016-DB

(Arising out of OIA-MUN-CUSTM-000-APP-248-15-16 Dated-02/11/2015 passed by Commissioner of CUSTOMS-MUNDRA)

C.C.-Mundra ........Appellant Office of the Principal Commissionerate of Customs, Port User Buld. Custom House Mundra, Mundra Kutch, Gujarat-370421 VERSUS

Jibran Overseas ........Respondent 6/18/24, Bara, Hindu Rao, NEW DELHI

APPEARANCE: Shri. Vijay G Iyengar, Assistant Commissioner (AR) for the Appellant Shri. Sudhansu Bissa, Advocate for the Respondent

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

Final Order No. A/ 10516 /2023

DATE OF HEARING: 21.03.2023 DATE OF DECISION:21.03.2023 Raju When the matter was called out the learned Counsel for the respondent pointed out that the revenue involved is only Rs. 6,43,956/- and therefore, the revenue appeal is not maintainable in view of the department litigation policy in terms of the Board’s circular on Government’s litigation policy instruction F. No. 390/Misc/116/2017-JC dated 22.08.2019.
2. Learned AR does not dispute that. In view of the above the appeal is dismissed on the ground of Government’s litigation policy.

policy instruction F. No. 390/Misc/116/2017-JC dated 22.08.2019.
2. Learned AR does not dispute that. In view of the above the appeal is dismissed on the ground of Government’s litigation policy.

(Dictated and pronounced in the open court)

(RAJU)
MEMBER (TECHNICAL)

(SOMESH ARORA) MEMBER (JUDICIAL)
PRACHI