Neutral Citation No. - 2025:AHC-LKO:21440-DB Court No. - 2 Case :- WRIT TAX No. - 325 of 2025 Petitioner :- Arun Kumar Gupta Respondent :- U.O.I. Thru. Secy. Ministry Of Finance Deptt. Of Revenue New Delhi And Others Counsel for Petitioner :- Raghvendra P. Singh,Shashank Vikram Verma Counsel for Respondent :- A.S.G.I.,Anindya Shastri,Dipak Seth,Paavan Awasthi Hon'ble Rajan Roy,J. Hon'ble Om Prakash Shukla,J. Heard learned counsel for the petitioner and Shri Anindya Shastri, learned counsel for the opposite party. Learned counsel for the Custom Department Shri Anindya Shastri says that the order of the Commissioner Appeals has been received only on 04.04.2025 and as per Section 129-A(2) of the Custom Act, 1962 a Committee of Commissioners examines the order and if it finds that the order is liable to be challenged, then, appeal is to be preferred under the aforesaid provision otherwise it will have to be complied. This process is on, however, learned counsel for the petitioner refers to instruction dated 02.11.2023 of the Ministry of Finance, according to which, such appeals can be filed before the CESTAT only if the monetary limit is 50 lacs and above, whereas, the vehicle in question is of the value of only about 9 lacs and the goods which were being carried are also of value about Rs.4 lacs. Be that as it may, let the aforesaid Committee take a considered decision in the matter positively within a period of 15 days from today. Shri Anindya Shastri, learned counsel for the opposite party will communicate this order to the Custom Commissioner for placing the matter before the concerned Committee immediately. With the aforesaid observation/directions, the writ petition is disposed of. (Om Prakash Shukla,J.) (Rajan Roy,J.) Order Date :- 16.4.2025 R.K.P. Digitally signed by :- RAJ KUMAR PATEL High Court of Judicature at Allahabad, Lucknow Bench