ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 08.09.2025
CESTAT Allahabad Dismisses Revenue Appeal Under CBIC Litigation Policyโ โ โ โ โ
This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Allahabad recently delivered a significant judgment in the case of Commissioner of Customs, Noida vs. M/s Ganpati Overseas (Customs Appeal No. 70675 of 2019). This case highlights the evolving dynamics of litigation policy under the Central Board of Indirect Taxes and Customs (CBIC) and the importance of judicial discipline in resolving disputes. โ
Background of the Case
The appeal arose from an Order-in-Appeal passed by the Commissioner (Appeals), CGST, Noida, dated 11.06.2019. โ The primary issue revolved around whether the appeal should be dismissed under CBICโs litigation policy due to the monetary limit prescribed for filing appeals before the CESTAT. โ The CBICโs Circular F.No. โ 390/Misc./30/2023-JC, dated 02.11.2023, set a threshold of Rs. โ 50 lakhs for appeals to be filed before the Tribunal.
Source: CESTAT Allahabad
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