2025:KER:28102 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. WEDNESDAY, THE 2ND DAY OF APRIL 2025 / 12TH CHAITHRA, 1947 CUS.APPEAL NO. 2 OF 2019 APPELLANT/RESPONDENT: COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE,COCHIN-682009. BY ADV SRI.P.R.SREEJITH, SC, CENTRAL BOARD OF EXCISE AND CUSTOMS RESPONDENT/APPELLANT: AMTECH AND CO. 62/8,DR.SYEDNA.M.D,BURHANUDDIN, STREET, GEORGE TOWN,CHENNAI. THIS CUSTOMS APPEAL HAVING COME UP FOR ADMISSION ON 02.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Cus.Appeal No.2/2019 2 2025:KER:28102 JUDGMENT Dr.A.K.Jayasankaran Nambiar , J. As the amount involved in this appeal is below the threshold limit prescribed for pursuing litigation as contained in the circular dated 22.08.2019 issued by the Central Board of Indirect Taxes and Customs, the appeal is closed as not maintainable without prejudice to the right of the Department to complete the adjudication pursuant to the remand directed by the Appellate Tribunal. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- EASWARAN S. JUDGE ACR Cus.Appeal No.2/2019 3 2025:KER:28102 APPENDIX OF CUS.APPEAL 2/2019 PETITIONER ANNEXURES ANNEXURE -1 TRUE COPY OF THE COMMISSIONER VIDE ORDER IN ORIGINAL NO.8/2007 DATED 29.03.2007. ANNEXURE -2 TRUE COPY OF THE FINAL ORDER NO.20242/2018 DATED 6/2/2018 IN APPEAL NO. C/331/2007-DB OF CUSTOMS,EXCISE, AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, BANGALORE. ANNEXURE -3 TRUE COPY OF THE SHOWCAUSE NOTICE DATED 7/11/2006 ISSUED BY COMMISSIONER OF CUSTOMS TO THE RESPONDENT. ANNEXURE -4 TRUE COPY OF THE MISC.ORDER NO. 21008/2018 DATED 9/8/2018 DISMISSING THE APPLICATION FOR RECTIFICATION OF MISTAKE NO. C/ROM/20496/2018 OF CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, BANGALORE.