CBIC Notifies Monetary Limits For Filing Appeals By Department Before CESTAT, High Courts And Supreme Court

The Central Board of Indirect Taxes and Customs (CBIC) has notified the monetary limits for filing appeals by the department before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), High Courts and Supreme Court.

The Board has notified the monetary limit of Rs. 2 Crores for the appellate forum namely the Supreme Court.

The monetary limit of Rs. 1 Crore is notified for High Courts.

The monetary limit of Rs. 50 Lakhs is notified for CESTAT.

The Adverse judgments relating to various cases can be contested irrespective of the amount involved.

Firstly, where the constitutional validity of the provisions of an Act or Rule is under challenge.

Secondly, where Notification/ Instruction/ Order or Circular has been held illegal or ultra vires.

Lastly, classification and refund issues are of a legal and/ or recurring nature.

The withdrawal process with respect of pending cases in the Supreme Court, High Courts and CESTAT will follow the current practice that is being followed for the withdrawal of cases from the Supreme Court, High Courts, and CESTAT.

F. No. 390/Misc/30/2023-JC

Date: 02.11.2023

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