No Appeal against Customs Duty Demanded below threshold limit prescribed by CBIC: CESTAT [Read Order]
While dismissing the appeal, the tribunal held that the appeal filed by the department is not maintainable as per the instructions dated November 2, 2023, issued by the Board
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has held that the department cannot challenge the commissioner’s order if customs duty demand is below the threshold limit prescribed by the Central Board of Indirect Taxes and Customs ( CBIC ). Sedna Impex India Pvt Ltd, the respondent-importer had…
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