Commissioner Of Customs (Preventive)- Lucknow Prev. vs. Shri Jitendra Kumar Jaiswal
Facts
The appellant, Commissioner of Customs (Preventive)-Lucknow Prev., filed a Customs Appeal No. 11 of 2020 before the High Court. The respondent, Shri Jitendra Kumar Jaiswal, argued that the appeal was not maintainable. This contention was based on Circular/Letter No. 390/Misc./30/2023/JC dated November 2, 2023, issued by the Central Board of Indirect Taxes & Customs (CBIC). The circular establishes monetary limits for filing appeals by the department before various appellate forums, including High Courts. For High Courts, the monetary limit below which an appeal shall not be filed is Rs. 1 Crore. The respondent asserted that the tax involved in the present appeal was less than this stipulated amount.
Held
The Court held that the present appeal is covered by Circular/Letter No. 390/Misc./30/2023/JC dated November 2, 2023. This circular, issued by the Central Board of Indirect Taxes & Customs, sets monetary limits for filing appeals. Specifically, it states that appeals shall not be filed before High Courts if the amount involved is less than Rs. 1 Crore. The Court found that the tax amount in dispute in this appeal fell below the prescribed limit. Consequently, the Court concluded that the appeal was not maintainable. The reasoning is directly based on the applicability of the CBIC circular to the present case. The ratio decidendi is that appeals filed by the department before the High Court, where the monetary limit prescribed by the CBIC is not met, are not maintainable. The operative direction was to dismiss the appeal as not maintainable.
Key Issues
1. Whether Customs Appeal No. 11 of 2020 is maintainable before this Court, considering the monetary limits prescribed by Circular/Letter No. 390/Misc./30/2023/JC dated 2.11.2023 issued by the CBIC? The respondent argued that the appeal is not maintainable because the tax amount in dispute is less than Rs. 1 Crore, which is the prescribed monetary limit for filing appeals before the High Courts as per the aforementioned circular. The respondent contended that the department is required to withdraw the appeal based on this circular. The appellant's counsel did not present any arguments against the maintainability of the appeal based on the circular.
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. - 11 of 2020 Appellant :- Commissioner Of Customs (Preventive)- Lucknow Prev. Respondent :- Shri Jitendra Kumar Jaiswal 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 limits for filing appe
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