C/265/2012 IN FORCE Ahmedabad Bench Customs Appeal SEZ / EOU / FTWZ ·? 2024-11-28

C/265/2012 — Kandla vs Rodex International

Subject

Kandla vs Rodex International

Document text

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

REGIONAL BENCH-COURT NO. 3

Custom Appeal No. 265 of 2012 - DB (Arising out of OIO-KDL/COMMR/08/2012-13 dated 25/07/2012 passed by Commissioner of CUSTOMS-KANDLA) Commissioner of C.-Kandla

……..Appellant CUSTOM HOUSE, NEAR BALAJI TEMPLE, KANDLA, GUJARAT VERSUS Rodex International

      ……Respondent

Kandla Special Economic Zone, Gandhidham, KUTCH, GUJARAT

APPEARANCE: Shri Sanjay Kumar, Superintendent (AR) appeared for the Appellant
None appeared for the Advocate for the Respondent

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

     Final Order No.  12910/2024 

                                            DATE OF HEARING/DECISION: 28.11.2024

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.

  1. 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) Bharvi

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