Case Law Analysis
|Custom, Excise & Service Tax Tribunal
CBIC Instruction 390/2023 | Penalty Alone Determines CESTAT Appeal Maintainability : CESTAT Chennai
CESTAT Chennai rules that only the penalty amount-not confiscated goods or duty-determines appeal maintainability under CBIC Instruction 390/Misc/30/2023-JC. The Revenue’s appeal was dismissed as the Rs. 30 lakh penalty fell below the Rs. 50 lakh threshold, setting a precedent for future customs litigation strategy.