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of <h1>New Guidelines for Filing Civil Appeals Against CEGAT Orders: Emphasizing Proper Review and Legal Substantiality.</h1> The circular addresses the procedure for filing civil appeals against CEGAT orders concerning duty rates and goods valuation. It emphasizes the need for Commissioners to carefully review such orders, especially those from larger Benches, and to recommend appeals only when substantial legal questions are involved. The Board highlights issues with non-compliance and inadequate scrutiny of orders, leading to unnecessary appeals. It mandates that all adverse orders from larger Benches be reviewed by the Board, with detailed comments from Commissioners and Chief Commissioners. Additionally, it stresses the importance of submitting certified copies of CEGAT orders to avoid delays in filing appeals.
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