C/86504/2023 — Commissioner of Customs, Import, ACC, Mumbai vs M/s Amkette Analytics Limited

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI

REGIONAL BENCH - COURT NO. I

Customs Stay Application No. 85511 of 2023 Customs Miscellaneous Application No. 85126 of 2026 In Customs Appeal No. 86504 of 2023

[Arising out of Order-in-Appeal No. MUM-CUSTM-AMP-APP-2571/2022-23 dated 14.03.2023 passed by the Commissioner of Customs (Appeals), Mumbai-III]

Commissioner of Customs, Import, ACC Mumbai .… Appellant Air Cargo Complex, Mumbai 400 099.

Versus

Amkette Analytics Ltd. …. Respondent ANM House, Plot No. A-141, Road No.23, Wagle Indl. Area, Thane (W) 400 604.

APPEARANCE: Shri C.S. Vinod, Authorised Representative for the Appellant Ms. Bhagrati, Advocate (Proxy) for the Respondent

CORAM: HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

FINAL ORDER NO. 85801/2026

Date of Hearing: 23.06.2026 Date of Decision: 23.06.2026

PER: S.K. MOHANTY

Heard learned Authorised Representative for the appellant. None appeared for the respondent.

Feeling aggrieved with the impugned order 14.03.2023 passed by the learned Commissioner of Customs (Appeals), Mumbai Zone-III, Revenue has preferred this appeal before the Tribunal. The amount involved in the impugned proceedings is Rs.20,00,000/-.

Insofar as the monetary limit for filing of appeal before the Appellate Tribunal is concerned, by deriving the powers conferred in Section 131BA of

impugned proceedings is Rs.20,00,000/-.

Insofar as the monetary limit for filing of appeal before the Appellate Tribunal is concerned, by deriving the powers conferred in Section 131BA of

2 C/Stay/85511/2023 C/Misc/85126/2026 in C/86504/2023

the Customs Act, 1962, the Central Board of Indirect Taxes and Customs (CBIC) has issued the instructions, from time to time, with the objective in reduction of the Government litigation in the area of Customs. In the latest instruction issued by the CBIC from file F. No. 390/Misc/30/2023-JC dated 02.11.2023, the threshold monetary limit of Rs.50 lakhs has been prescribed, below which the appeal shall not be filed before the CESTAT. Though at paragraph 2 in the said instructions dated 02.11.2023, there is specific mention of agitating the matter before the Appellate Forum, irrespective of the involvement of the amount on certain issues, but the issue categorized therein are not confirming to the present appeal filed by the Revenue inasmuch as the imposition of redemption fine under Section 125 of the Customs Act, 1962, is the subject matter of present dispute and there is no involvement of any duty liability in the orders passed by the lower authorities. Hence, the appeal can be disposed of in terms of the litigation policy formulated by the Government.

e is no involvement of any duty liability in the orders passed by the lower authorities. Hence, the appeal can be disposed of in terms of the litigation policy formulated by the Government.

Considering the disputed amount of refund of customs duty involved in the present appeal filed by Revenue, being only Rs.20,00,000/-, which is below the prescribed threshold limit as per the Instruction dated 02.11.2023, the appeal filed by Revenue in our considered view, is liable to be dismissed.
Accordingly, the appeal filed by Revenue is dismissed under the Litigation Policy of the Government.

The miscellaneous application for withdrawal of the appeal and the stay application filed by Revenue for stay of operation of the impugned order stand disposed of.

(Dictated and pronounced in open court)

  (S.K. MOHANTY) 

  


 MEMBER (JUDICIAL) 

(M.M. PARTHIBAN) MEMBER (TECHNICAL)

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