C/11000/2022 — MUNDRA vs SUNIL METAL CORPORATION

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

REGIONAL BENCH-COURT NO. 3

Customs Appeal No. 11000 of 2022 - DB (Arising out of OIA-MUN-CUSTM-000-APP-471-22-23 dated 26/07/2022 passed by Commissioner of CUSTOMS-AHMEDABAD) C.C.-MUNDRA ……..Appellant Office Of The Principal Commissionerate Of Customs,
Port User Buld. Custom House Mundra, Mundra Kutch, Gujarat- 370421 VERSUS

SUNIL METAL CORPORATION ……Respondent 243 Gidc Industrial Estate
Bhikshuk Grah Road Odhav Ahmedabad, Gujarat

APPEARANCE: Shri Satyapal Singh Vikal, Assistant Commissioner (AR) for the Appellant
Shri Amit Laddha, Advocate for the Respondent

CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON'BLE MEMBER (TECHNICAL), MR. RAJU

Final Order No. 12801 /2023 DATE OF HEARING: 06.12.2023 DATE OF DECISION: 06.12.2023

RAMESH NAIR On perusal of the record, we find that amount involved is less than Rs. 50 Lakh. In terms of Board’s circular on Government’s Litigation Policy instruction vide F. No. 390/Misc/30/2023-JC dated 02.11.2023, Revenue is not supposed to file appeal where the amount involved is not exceeding Rs. 50 Lakhs.

2. Accordingly, the appeals are dismissed in view of aforesaid Government’s Litigation Policy.
   (Dictated and Pronounced in open Court)

RAMESH NAIR MEMBER (JUDICIAL)

RAJU MEMBER (TECHNICAL) Arpita