C/88997/2014 — CC (IMPORT) NHAVASHEVA vs MIRACLE ENTERPRISES

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI

WEST ZONAL BENCH

Customs Appeal No. 88997 of 2014

(Arising out of Order-in-Appeal No. 2368 (Gr.V A&B)/2014 (JNCH)/IMP-2272 dated 06.06.2014 passed by the Commissioner of Customs (Appeals), Mumbai II)

Commissioner of Customs (Import), Nhava Sheva
JNCH, Post Uran, District Raigad Sheva …..Appellant

      Vs. 

Miracle Enterprises
51, Deshmukh Colony, Sadar Bazar, Satara …..Respondent

APPEARANCE: Shri A K Shrivastava, AR for the appellant None for the respondent

CORAM: Hon’ble Mr C J Mathew, Member (Technical)

Hon’ble Mr Ajay Sharma, Member (Judicial)

FINAL ORDER No: 86153/2024

DATE OF HEARING:
10-10-2024 DATE OF DECISION :
10-10-2024

Per: Coram

This appeal of Commissioner of Customs (Import), Nhava

• 2 -

C/88997/2014 Sheva lies against order1 of Commissioner of Central Excise & Customs (Appeals), Goa which had set aside the order of the original authority demanding duty of ₹ 7,60823/-. 2. Learned Counsel for the respondent submitted that the amount in dispute in this appeal is below the threshold prescribed in the New Litigation Policy2. 3. Learned Authorised Representative reiterated the submissions in the grounds of appeal.
4. Considering the amount involved in this dispute and the prescriptions in the New Litigation Policy supra, this appeal is dismissed without going into merits of the impugned order.
(Dictated and pronounced in open Court)

(Ajay Sharma) Member (Judicial) (C J Mathew) Member (Technical)

//SR

1 Order-in-Appeal No. 2368 (Gr.V A&B)/2014 (JNCH)/IMP-2272 dated 6th June 2014 2 [F. No. 390/Misc/30/ 2023-JC dated 2nd November 2023]