Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Customs Duty Amount Involved Is Less Than Threshold Limit: CESTAT Dismissed Dept.’s Appeal
Excise, VAT & Custom
The Chandigarh Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) dismissed the department's appeal, citing a circular restricting appeals below Rs. 50 lakhs. The department filed 26 appeals against a Customs Commissioner's order, disputing the assessment of imported goods. The importer challenged the reassessment, accepted initially, citing procedural irregularities. T\r
he Commissioner sided with the importer, highlighting non-adherence to Customs rules. The respondent argued appeals fell below the monetary limit set by the Circular, making them non-maintainable. The Tribunal upheld this, citing the Ministry's instructions under Section 131BA of the Customs Act. \r
Consequently, all 26 appeals were dismissed, leaving legal questions open. Counsel for Appellant: Pawan Kumar. Counsel for Respondent: R.K. Hasija. Case Title: Commissioner of Customs ICD Patparganj & Other ICDs v. VSM Impex Pvt. Ltd.
