C/11812/2017 — Mundra vs Lily Apparels Pvt Ltd

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

REGIONAL BENCH-COURT NO. 3

Customs Appeal No. 11812 of 2017 – DB [C/CROSS/10883/2017] [C/CROSS/10882/2017] (Arising out of OIO-MUN-CUSTM-000-COM-002-17-18 dated 30/06/2017 passed by Commissioner of CUSTOMS-MUNDRA)

Commissioner of C.-Mundra ……..Appellant Office of the Principal Commissionerate of Customs,
Port User Buld. Custom House Mundra, Mundra Kutch, Gujarat- 370421 VERSUS Lily Apparels Pvt Ltd ……Respondent (unit-ii), Plot No. 409, Sector-iii,
Kandla Special Economic Zone, Gandhidham, Kutch, Gujarat

APPEARANCE: Shri Anand Kumar, Superintendent (AR) for the Appellant
Shri Sudhanshu Bissa, Advocate for the Respondent

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

         Final Order No.  10863/2024                                            
                                                 DATE OF HEARING/DECISION: 05.04.2024 

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 and CO also stands disposed of.
   (Dictated and Pronounced in open Court)

RAMESH NAIR MEMBER (JUDICIAL)

RAJU MEMBER (TECHNICAL)

Arpita