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Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court - CBEC's Customs Manual 2023 - CustomsExtract ..... te 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 wi ..... x x x x x Extracts x x x x x Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x ..... struction 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 Departm ..... x x x x x Extracts x x x x x Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court - CBEC s Customs Manual 2023 - Customs x x x x x Extracts x x x x x
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