Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT, High Courts and Supreme Court - regarding- (Ministry of Finance ) (02 Nov 2023)

MANU/CUST/0094/2023

Civil

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, which has been specified in this notification.

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.

Tags : MONETARY LIMIT FILING OF APPEAL