C/10831/2022 — MUNDRA vs MAXRAN CORPORATION

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

REGIONAL BENCH-COURT NO. 3

Customs Appeal No. 10831 of 2022 - DB (Arising out of OIA-MUN-CUSTM-000-APP-427-22-23 dated 21/06/2022 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

MAXRAN CORPORATION ……Respondent 4279/5 Jai Mata Market Trinagar Delhi

APPEARANCE: Shri Tara Praksah, Deputy Commissioner (AR) for the Appellant
Shri Vikas Mehta, Advocate for the Respondent

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

  Final Order No.                                              
                                                DATE OF HEARING/ DECISION: 21.12.2023 

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, as amended, Revenue is not supposed to file appeal where the amount involved is not exceeding Rs. 50 Lakhs.

2. Accordingly, the appeal is dismissed in view of aforesaid government’s litigation policy.
   (Dictated and Pronounced in open Court)

RAMESH NAIR MEMBER (JUDICIAL)

RAJU MEMBER (TECHNICAL) Raksha