C/10622/2016 — Ahmedabad vs Stichman

Arpita

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

REGIONAL BENCH-COURT NO. 3

Customs Appeal No. 10622 of 2016 – DB [C/MISC/10308/2023] (Arising out of OIA-AHD-CUSTM-000-APP-287-15-16 dated 01/01/2016 passed by Commissioner of CUSTOMS-AHMEDABAD) C.C.-AHMEDABAD ……..Appellant Custom House, Near All India Radio Navrangpura, Ahmedabad, Gujarat

VERSUS

STICHMAN
501, Sarap, Opp Navjivan Press, B/h, Gujarat Vidyapith, Ahmedabad, Gujarat

……Respondent

APPEARANCE: Shri Himanshu P Shrimali, Superintendent (AR) for the Appellant
Shri Dhaval K Shah, Sr. Manager Legal for the Respondent

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

Final Order No. 12802 /2023 DATE OF HEARING: 12.12.2023 DATE OF DECISION: 12.12.2023

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. Misc also stand disposed of.

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. Misc also stand disposed of.

(Dictated and Pronounced in open Court)

RAMESH NAIR MEMBER (JUDICIAL)

RAJU MEMBER (TECHNICAL)