Ministry : Ministry of Finance

Department/Board : Central Board of Indirect Taxes and Customs

Instruction From File No. : 390/Misc/30/2023-JC

Date : 02.11.2023

Notification/ Circulars Referred : F. No. 390/Misc./163/2010-JC dated 17.08.2011 MANU/CUST/0195/2011

Citing Reference:
F. No. 390/Misc./163/2010-JC dated 17.08.2011 MANU/CUST/0195/2011  Referred


1. All Pr. Chief Commissioners/ Chief Commissioners / Pr. Commissioners/ Commissioners of Customs/ Customs (Prev.)/ GST & CX;

2. All Pr. Director Generals/ Directors Generals under CBIC;

3. Chief Commissioner (AR); Commissioners (Legal) CBIC/ Directorate of Legal Affairs


Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT, High Courts and Supreme Court

1. In exercise of the powers conferred by Section 131BA of the Customs Act, 1962 and in partial modification of earlier instruction issued from F. No. 390/Misc./163/2010-JC dated 17.08.2011, the Central Board of Indirect Taxes & Customs (hereinafter referred to as the Board) fixes the following monetary limits below which appeal shall not be filed inthe CESTAT, High Court and the Supreme Court:

S. No.

Appellate Forum

Monetary limit



Rs. 2 Crore



Rs. 1 Crore



Rs. 50 Lakh

2. Adverse judgments relating to the following should be contested irrespective of the amount involved:

a) Where the constitutional validity of the provisions of an Act or Rule is under challenge;

b) Where Notification/ Instruction/ Order or Circular has been held illegal or ultra vires;

c) Classification and refund issues which are of legal and/ or recurring nature.

3. Withdrawal process in respect of pending cases in above forums, as per the above revised limits, will follow the current practice that is being followed for the withdrawal of cases from the Supreme Court, High Courts, and CESTAT.

(Bhagwat Sharma)
Deputy Secretary,