Commissioner Of Customs (Exports),Custom House, Chennai - 1 v. M/S. Lucas Tvs Ltd.,Padi, Chennai - 600 050

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27.07.2017 CORAM: THE HON'BLE MR.JUSTICE S.MANIKUMARANDTHE HON'BLE MRS.JUSTICE V.BHAVANI SUBBAROYAN CMA No.2341 of 2017 Commissioner of Customs (Exports),Custom House, Chennai - 1.... Appellant vs. 1. M/s. LUCAS TVS Ltd.,Padi, Chennai - 600 050. 2. Customs, Excise and Service TaxAppellate Tribunal,South Zonal Bench, Shastri Bhavan Annexe, 1st Floor,26, Haddows Road, Chennai - 600 006. ... Respondents Civil Miscellaneous Appeal filed under Section 130 of CustomsAct, 1962, praying to consider the substantial questions of lawraised by the revenue and allow the appeal by setting aside theimpugned Final Order No.1300 of 2006 dated 12.12.2006, passedby the Hon'ble CESTAT, Chennai. For Appellant : Mr.A.P.Srinivas Standing counsel for Central Excise JUDGMENT (Order of the Court was delivered by S.MANIKUMAR, J) Final Order made in F.O.No. 1300 of 2006 dated 12.12.2006by Customs, Excise and Service Tax Appellate Tribunal, Chennai,is challenged in the instant Civil Miscellaneous Appeal. 2. On this day, when the matter came up for hearing,Mr.A.P.Srinivas, learned counsel for the appellant invited theattention of this Court to the monetary value of the appeal,which is less than Rs.20 Lakhs and the instructions inF.No.390/Misc./163/2010-JC/Pt of the Ministry of Finance, https://hcservices.ecourts.gov.in/hcservices/ Department of Revenue Central Board of Excise & Customs, NewDelhi, dated 30.12.2016. 3. In the light of above, appeal deserves to be dismissed.Accordingly, Civil Miscellaneous Appeal is dismissed. No Costs. Sd/- Deputy Registrar (Judicial) /true copy/Sub Asst. RegistrararsTo1.Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Shastri Bhavan Annexe, 1st Floor, 26,Haddows Road, Chennai - 600 006.2.The Commissioner of Customs (Exports) customs House, Chennai-1.3.The Commissioner,Ministry of Finance,Department ofRevenue Central Board of Excise & CustomsNew Delhi.CMA No.2341 of 2017KK(CO)VR(18/8/2017) https://hcservices.ecourts.gov.in/hcservices/