Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court - CBEC's Customs Manual 2025 - Customs

10. Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court: 10.1 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 and Customs fixes the following monetary limits below which appeal shall not be fined in the CESTAT, High Court and the Supreme Court: Tabel 32.1: Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court S. No. Appellate Form Monetary Limit 1 CESTAT Rs. 50,00,000/- 2 High Court Rs. 1,00,00,000/- 3 Supreme Court Rs. 2,00,00,000/- Adverse judgements 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 illegal or ultra-vires; c) Classification and refund issues which are of legal and/or recurring nature [Refer Instruction F. No. 390/Misc/30/2023- JC dated 02.11.2023] 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 assessee s, if the amount involved exceeds the monetary limits. [Refer Instruction F No. 390/170/92-JC, dated 13.01.1993 and F.No. 390/Misc./163/2010-JC, dated 20.10.2010]