TMI BlogMonetary limits for filing appeals to CESTAT, High Courts and Supreme CourtX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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, dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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