C/10581/2021 — JAMNAGAR(PREV) vs J M BAXI AND COMPANY
In force — no superseding record on file.
Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad
REGIONAL BENCH-COURT NO. 3
Customs Appeal No. 10581 of 2021 - DB [C/CROSS/10412/2021] (Arising out of OIO-JMN-CUSTM-PRV-COM-006-20-21 dated 24/03/2021 passed by Commissioner of CUSTOMS-JAMNAGAR(PREV) C.C.-JAMNAGAR(PREV) ……..Appellant Sharda House...Bedi Bandar Road, Opp. Panchavati, Jamnagar, Gujarat. VERSUS
J M BAXI AND COMPANY ……Respondent
Jalpari First Floor Pratap Papace Road
Opp Guru Datatrys Temple
Jamnagar, Gujarat
APPEARANCE:
Shri Ashok Thanvi, Assistant Commissioner(AR) for the Appellant
Shri Gupte, Sr. Manager Legal for the Respondent
CORAM: HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON'BLE MEMBER (TECHNICAL), MR. RAJU
Final Order No. 12810 /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.
- Accordingly, the appeals are dismissed in view of aforesaid Government’s Litigation Policy. Cross also stand disposed of.
file appeal where the amount involved is not exceeding Rs. 50 Lakhs.
- Accordingly, the appeals are dismissed in view of aforesaid Government’s Litigation Policy. Cross also stand disposed of.
(Dictated and Pronounced in open Court)
RAMESH NAIR MEMBER (JUDICIAL)
RAJU MEMBER (TECHNICAL) Arpita
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JAMNAGAR(PREV) vs J M BAXI AND COMPANY
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