C/10019/2021 — MUNDRA vs LUCKY CHEMICALS CORP.

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

REGIONAL BENCH-COURT NO. 3

Custom Appeal No. 10019 of 2021 - DB (Arising out of OIA-MUN-CUSTM-000-APP-54-56-20-21 dated 30/06/2020 passed by Commissioner of CUSTOMS-AHMEDABAD) Commissioner of C.-MUNDRA

……..Appellant Office of the Principal Commissionerate of Customs,
Port User Buld. Custom House Mundra, Mundra Kutch, Gujarat-370421 VERSUS LUCKY CHEMICALS CORPORATION

      ……Respondent 

105-109, MODI TOWER, 24 MTH COMPUND, M. G. ROAD INDORE, MADHYA PRADESH

APPEARANCE: Shri Tara Prakash, Deputy Commissioner (AR) appeared for the Appellant Shri Jitendra Motwani, Advocate with Ms. Sweta Garge, Advocate appeared for the Respondent

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

Final Order No. 12372/2024

                                            DATE OF HEARING/DECISION: 09.10.2024  

RAMESH NAIR On perusal of the record, we find that amount involved is less than Rs. 60 Lakh. In terms of Board’s circular on Government’s Litigation Policy instruction vide CBIC-160390/20/2024-JC-CBEC dated 06.08.2024, revenue is not supposed to file appeal in a case where the amount involved is not exceeding Rs. 60 Lakhs.

2. Accordingly, the appeal is dismissed in view of aforesaid Government’s Litigation Policy. The liberty is granted to either side to approach this Tribunal if they feel aggrieved by this order.

(Dictated and Pronounced in open Court)

RAMESH NAIR MEMBER (JUDICIAL)

RAJU MEMBER (TECHNICAL) Bharvi