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

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..... INSTRUCTION To, 1. All Chief Commissioners and Directors General under the Central Board of Excise and Customs. 2. Chief Commissioner (AR), Customs, Excise Service Tax Appellate Tribunal. 3. All Commissioners of Customs/Central Excise/Service Tax/All Authorised Representatives, CESTAT/Commissioner, Directorate of Legal Affairs. 4. [email protected] Sub:- Re .....

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..... of the Instruction ibid would include redemption fine or otherwise. The matter has been examined. Redemption fine is an option in the hand of the owner of goods to redeem goods confiscated by the department for violation of any provisions of the Customs Act. On the other hand, penalty is imposed on any person who violates the provisions of the Customs Act while importing or exporting the good .....

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..... Tribunal. Further, if both the amount of redemption fine and penalty are in dispute and if such redemption fine and penalty is in dispute, taken together, exceed the prescribed monetary limit then the matter should be litigated further. Instruction ibid stands suitably modified. This issues with the approval of Chairperson (CBEC). (Sunil K. Sinha) Director (JC) - Circular - Trade .....

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