Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT, High Courts and Supreme Court - Customs - F. NO. 390/Misc/30/2023-JC

F. NO. 390/Misc/30/2023-JC Ministry of Finance Department of Revenue Central Board of Indirect Taxes Customs (Judicial Cell) B Wing, 4th Floor. HUDCO VISHALA, Building Bhikaji Cama Place, R. K. Puram. New Delhi-66 Date 02.11.2023 INSTRUCTION Subject: Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT, High Courts and Supreme Court regarding 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 in the CESTAT, High Court and the Supreme Court: S. No. Appellate Forum Monetary limit 1. SUPREME COURT Rs. 2 Crore 2 HIGH COURTS Rs. 1 Crore 3 CESTAT 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 Prasad Sharma Deputy Secretary Review Email : [email protected]