| Date: |
17-12-2015
|
| Notification No: |
CUSTOMS INSTRUCTION
|
| Issuing Authority: |
Indian Customs
|
| Type: |
Instruction
|
| File No: |
F. No. 390/Misc./163/2010-JC |
| Subject: |
Reduction of Government litigation providing monetary limits for filing appeals by the department before CESTAT/High Courts and Supreme Court
|
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi 17th December, 2015
INSTRUCTION
- All Principal Chief Commissioners/Chief Commissioners and Directors General
under the Central Board of Excise and Customs.
- CC (AR), Customs, Excise & Service Tax Appellate Tribunal.
- All Principal Commissioners/Commissioners of Customs/Central Excise/Service
Tax/All Joint Chief Departmental Representatives/Commissioners, Directorate of
Legal Affairs.
- <[email protected]>
Sub: – 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 35R of the Central Excise Act,
1944 made applicable to Service Tax vide Section 83 of the Finance Act, 1944 and
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 Excise & Customs (hereinafter referred to as the Board) fixes
the following monetary limits below which appeal shall not be filed in the
Tribunal, High Court and the Supreme Court:
| S. No. |
Appellate Forum |
Monetary Limit |
| 1 |
CESTAT |
Rs. 10,00,000/‑ |
| 2 |
HIGH COURTS |
Rs. 15,00,000/‑ |
| 3 |
SUPREME COURTS |
Rs. 25,00,000/- |
2. In para 3 of the instruction dated 17.8.11 a sub clause ‘c’ shall be added
which shall read as “classification and refunds issues which are of legal and/or
recurring nature”.
3. Except for above all other terms and condition of instruction dated 17.8.11
stands.
(Rohit Singhal)
Dy. Secretary (Review)
F. No. 390/Misc./163/2010-JC
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