Monetary limit for appeal to the High Court - The appeal ...

Case Laws Customs

May 13, 2024

Monetary limit for appeal to the High Court - The appeal involves a total sum of Rs. 60 lakhs, consisting of the redemption fine and penalty. Citing Instructions dated 02.11.2023 and earlier directives, the respondent asserts that appeals below a certain monetary threshold should be dismissed. The latest instruction sets this threshold at Rs. 1 crore for appeals to the High Court. Since the issue at hand involves amounts below this threshold, the appeal is deemed non-maintainable due to its low tax effect.

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Monetary limit for appeal to the High Court - The appeal ...

Case Laws Customs

May 13, 2024

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