C/88454/2014 — CC (IMPORT) NHAVASHEVA vs SHAH PAPER MILLS LTD.

CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL MUMBAI

WEST ZONAL BENCH

CUSTOMS APPEAL NO: 88454 OF 2014

[Arising out of Order-in-Appeal No: 1735 to 1737 (Gr.II A-F)/2014(JNCH)/IMP- 1668 to 1670 dated 21st April 2014 passed by the Commissioner of Customs (Appeals), Mumbai – II.]

Commissioner of Customs (Imports)

Jawaharlal Nehru Customs House, Nahava Sheva Tal: Uran, Dist: Raigad - 400707

… Appellant versus

Shah Paper Mills Ltd

Plot No. 5202,3rd Floor, 3rd Phase, GIDC, Vapi, Guajrat

…Respondent APPEARANCE: Shri Krishna Azad, Assistant Commissioner (AR) for the appellant Shri Sujay Kantawala and Shri Mayur Shroff, Advocates for the respondent

CORAM:

HON’BLE MR C J MATHEW, MEMBER (TECHNICAL) HON’BLE MR AJAY SHARMA, MEMBER (JUDICIAL)

FINAL ORDER NO:_85975 /2024

DATE OF HEARING:

24/09/2024 DATE OF DECISION:
24/09/2024

PER: CORAM
Upon the matter being called out, Learned Counsel pointed out that the amount in dispute, being only ₹ 10,34,744/-, is below the

2 C/88454/2014 threshold of ₹ 50,00,000/- prescribed in New Litigation Policy1 of Central Board of Indirect Taxes & Customs (CBIC).
2. Accordingly, the appeal of Revenue is dismissed in accordance with the extant policy (Dictated and Pronounced in Open Court)

(AJAY SHARMA)
Member (Judicial) (C J MATHEW)
Member (Technical)

*/as

1 [F. No. 390/Misc/30/ 2023-JC dated 2nd November 2023]