Commissioner Of Customs (Preventive)- Lucknow Prev. vs. Shri Durgesh Kumar Broker Om Ganpati Convassers
Facts
The Commissioner of Customs (Preventive), Lucknow Prev., filed the present appeal against an order concerning Shri Durgesh Kumar Broker Om Ganpati Convassers. The respondent's counsel argued that the appeal was not maintainable based on Circular/Letter No. 390/Misc./30/2023/JC dated 2.11.2023, issued by the Central Board of Indirect Taxes & Customs (CBIC). This circular sets monetary limits for filing appeals. The respondent contended that the tax involved in the present appeal was less than Rs. 1 Crore, the stipulated monetary limit for High Court appeals, and therefore, the department was required to withdraw the appeal.
Held
The Court held that the present appeal is covered by Circular/Letter No. 390/Misc./30/2023/JC dated 2.11.2023. This circular, issued by the Central Board of Indirect Taxes & Customs, establishes monetary limits for filing appeals before various forums, including High Courts. The Court noted that the limit for High Courts is Rs. 1 Crore. Since the respondent contended that the tax involved in the present appeal was less than this amount, and the Court found the circular applicable, it concluded that the appeal was not maintainable. The reasoning is based on the directive within the circular to reduce government litigation by setting financial thresholds for appeals. The ratio decidendi is that appeals falling below the prescribed monetary limits, as per CBIC directives, are not to be entertained by the High Courts. Accordingly, the appeal was dismissed as not maintainable.
Key Issues
1. Whether the present appeal is maintainable before this Court in light of Circular/Letter No. 390/Misc./30/2023/JC dated 2.11.2023 issued by the CBIC, which prescribes monetary limits for filing appeals. Contentions: Petitioner/Appellant (Commissioner of Customs): No specific arguments recorded regarding the maintainability of the appeal based on the circular. Respondent (Shri Durgesh Kumar Broker Om Ganpati Convassers): The appeal is not maintainable as the tax involved is less than Rs. 1 Crore, which is the monetary limit for filing appeals before the High Courts as per the aforementioned circular. The department is obligated to withdraw such appeals.
Sections Cited
Section 131BA
AI-generated summary — verify with the full judgment below
Neutral Citation No. - 2025:AHC:88326-DB Court No. - 40 Case :- CUSTOM APPEAL No. - 13 of 2020 Appellant :- Commissioner Of Customs (Preventive)- Lucknow Prev. Respondent :- Shri Durgesh Kumar Broker Om Ganpati Convassers Counsel for Appellant :- Krishna Agarawal Counsel for Respondent :- Suyash Agarwal Hon'ble Shekhar B. Saraf,J. Hon'ble Dr. Yogendra Kumar Srivastava,J.
Heard Sri Krishna Agarwal, learned counsel appearing on behalf of the appellant and Sri Rakesh Ranjan Agarwal, learned Senior Advocate assisted by Sri Nitin Kesarwani, learned counsel appearing on behalf of the respondent.
Learned Senior Advocate appearing on behalf of the respondent submits that the present appeal is not maintainable as per Circular/Letter No.390/Misc./30/2023/JC dated 2.11.2023. The said circular is delineated below: "To,
All Pr. Chief Commissioners/ Chief Commissioners/ Pr. Commissioners/ Commissioners of Customs/ Customs (Prev.)/ GST & CX;
All Pr. Director Generals/ Directors Generals under CBIC;
Chief Commissioner (AR); Commissioners (Legal) CBIC/ Directorate of Legal Affairs 4. webmaster.cbec@icegate.gov.in Subject: Reduction of Government litigation – providing monetary li
The judgment continues below.
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