Custom, Excise & Service Tax Tribunal
Cochin-Cus vs Chalissery Kirana Merchant on 13 September, 2024
C/1944/2012
CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL
BANGALORE
REGIONAL BENCH - COURT NO. 1
Customs Appeal No. 1944 of 2012
(Arising out of Order-in-Appeal No. 140/2012 dated 21.05.2012
passed by the Commissioner of Customs (Appeals), Cochin.)
Commissioner of Customs,
Custom House, Appellant(s)
Cochin.
VERSUS
M/s. Chalissery Kirana
Merchant,
XII/163A, Chalissery PO, Respondent(s)
Palakkad District, Kerala- 676 121.
APPEARANCE:
Mr. Maneesh Akhoury, Assistant Commissioner (AR) for the Appellant. Mr. Nagaraj, Advocate for the Respondent. CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL) HON'BLE MRS R BHAGYA DEVI, MEMBER (TECHNICAL) Final Order No. 20865 /2024 DATE OF HEARING: 13.09.2024 DATE OF DECISION: 13.09.2024 PER : DR. D.M. MISRA Heard both sides and perused the records.
2. Learned AR for the Revenue, on the direction of the Bench, placed copy of the letter dated 12.09.2024 received from the field formation, whereby it has been informed by the Commissionerate that the disputed duty involved in the present Page 1 of 2 C/1944/2012 appeal is less than Rs.50 lakhs and covered by the Litigation Policy Circular No.390/Misc./30/2023-JC dated 02.11.2023. Consequently, Revenue's appeal is dismissed under the Litigation Policy Circular dated 02.11.2023 since the amount involved is below the threshold limit.
(Order pronounced and dictated in Open Court) (D.M. MISRA) MEMBER (JUDICIAL) (R BHAGYA DEVI) MEMBER (TECHNICAL) Raja...
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