Appeal dismissed as value of seized gold below minimum threshold limit of Rs. 1 Crore

Commissioner of Customs (Preventive) Vs R.K. Swami Singh (Manipur High Court) Manipur High Court held that appeal is not maintainable since value of alleged seized gold is below the minimum threshold limit for filing an appeal i.e. Rs. 1 Crore as per instruction dated 02.11.2023. Accordingly, appeal dismissed. Facts- On 20.06.2014, the respondent herein was intercepted by the Officers of Imphal Customs at Luwangshangbam near NRL Petrol Pump along National Highway No. 39 at around 2:00 pm and found 12 pieces of gold biscuits, total weighing 2002.26 grams approximately and worth of ₹ 49,74,605...