Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court - CBEC's Customs Manual 2023 - Customs

10. Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court: 10.1 In exercise of the powers conferred by Section 35R of the Central Excise Act, 1944 made applicable to Service Tax vide Section 83 of the Finance Act, 1994 and Section 131BA of the Customs Act, 1962 and in partial modification of earlier Instruction dated 17.08.2011 from F No 390/Misc/163/2010-JC and in accordance with the National Litigation Policy that is aimed at reducing Government litigation and also expedite the dispute resolution process, the Board has fixed the following monetary limits as given below in Table 31.1, which appeal shall not be filed in the Tribunal, High Court and the Supreme Court in respect of Customs cases: Tabel 31.1: Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court S. No. Appellate Form Monetary Limit 1 CESTAT Rs. 10,00,000/- 2 High Court Rs. 15,00,000/- 3 Supreme Court Rs. 25,00,000/- For ascertaining whether a matter would be covered within or without the aforementioned limits, the determinative element would be duty/ tax under dispute. To illustrate it further a case involving duty upto Rs. 10 lakhs whether with penalty and interest or otherwise, as the case may be, no appeal shall be filed in the Tribunal. However, where the imposition of penalty is the subject matter of dispute and the said penalty exceeds the limit prescribed, then the matter could be litigate further. Similarly, where the subject matter of dispute is the demand of interest and the amount of interest exceeds the prescribed limit, then the matter may require further litigation. However, 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 refunds issues which are of legal and/or recurring nature. [Refer Instruction F No. 390/Misc/163/2010-JC, dated 17-12-2015 and F No. 390/Misc/116/2017-JC, dated 04-4-2018] 10.2 In such cases wherever it is decided not to file appeal, such cases shall not have any precedent value. In such cases, it should specifically be record that even though the decision is not acceptable, appeal is not being filed as the amount involved is less than the monetary limit prescribed by the Board. . Further, in such cases, there will be no presumption that the Department has acquiesced in the decision on the disputed issues in the case of same assessee or in case of any other assessees, if the amount involved exceeds the monetary limits. [Refer Instruction F No. 390/170/92-JC, dated 13-1-1993 and F.No. 390/Misc./163/2010-JC, dated 20-10-2010]