Case Law Details
Principal Commissioner of Customs Vs Salasar Synthetics (Delhi High Court)
The Delhi High Court recently dismissed an appeal by the Principal Commissioner of Customs against Salasar Synthetics due to a monetary limit of Rs. 1 crore for appeals. The case revolved around the imposition of a redemption fine and penalty under the Customs Act, 1962.
The appeal stemmed from an Order-in-Appeal reducing the redemption fine and penalty imposed on Salasar Synthetics under the Customs Act. However, the Tribunal’s order set aside the original decision, prompting the Revenue to appeal to the Delhi High Court.
The crux of the matter lies in the monetary limit set by the Central Board of Indirect Taxes for filing appeals before the Tribunal, High Court, or Supreme Court. The latest instructions, dated 02.11.2023, prescribe a limit of Rs. 1 crore for appeals to the High Court. As the total sum involved in the case was below this threshold, the appeal was deemed not maintainable.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
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