(Delivered by Dr.ANITA SUMANTH,J.) This Civil Miscellaneous Appeal is filed against the order of the Customs, Excise and Service Tax Appellate Tribunal, Chennai, dated 11.02.2008, passed in Final Order No.100 of 2008.
2. The following substantial questions of law are raised by the Revenue:-
1. Whether the Tribunal is right in coming to a conclusion that an amendment of shipping bill granted under
Section 149 of the Customs Act, 1962, would be a bar to proceed against an Exporter/CHA under
Section 114 of the Customs Act when there is a case of deliberate mis-declaration with intent to avail higher draw back amount ?
2. Whether the Tribunal is right in not considering the aspect that
Section 149 and
Section 114 of the Customs Act operate in two different fields and an amendment granted under
Section 149 would not operate as a bar to initiate not operate as a bar to intimate action under
Section 114 of the Customs Act.
3. The learned counsel bring to our notice, Circular in C.No.I/10/10/2016 Legal dated 21.03.2016, wherein, it is stated that the Central Board of Excise and Customs, New Delhi, vide Letter F.No.390/Misc./163/2010 J.C. dated 17.12.2015 has fixed the monetary ceiling for filing appeals before the High Court at Rs.15,00,000/-. Learned counsel for the Department, thus seeks to withdraw the appeal.
4. In view of the above, without going into the merits and preserving the questions of law for adjudication in an appropriate case, this Civil Miscellaneous Appeal is dismissed as withdrawn. No costs.