C/11164/2015 IN FORCE Procedural & compliance ·?

C/11164/2015 — Kandla vs T V Sujan

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

REGIONAL BENCH-COURT NO. 3

Customs Appeal No. 11164 of 2015– DB

(Arising out of OIO-KDL/COMMR/PVRR/25/2014-15 dated 31/03/2015 passed by Commissioner of CUSTOMS-KANDLA)

Commissioner of Customs-Kandla ……..Appellant Custom House, Near Balaji Temple, Kandla, Gujarat VERSUS T V Sujan ……Respondent Dir Of M/s, Act Shipping Ltd,
Situated At Room No. 206, 207, Seva Sadan No. 02, New Kandla, Gujarat

APPEARANCE: Shri Prashant Tripathi, Superintendent (AR) for the Appellant
None appeared for the Respondent

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

     Final Order No.  12361/2024 

                                            DATE OF HEARING/DECISION: 10.10.2024

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 where the amount involved is not exceeding Rs. 60 Lakhs.

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

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Kandla vs T V Sujan

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