Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme court - Regarding
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Redemption fine and penalty threshold: aggregate both amounts to determine whether departmental appeals may proceed under customs rules. Clarifies that although redemption fine (a charge on goods) is distinct from penalty (personal), both arise from Customs Act violations and must be treated identically for the Department's monetary threshold for appeals. If redemption fine alone exceeds the prescribed limit, appeals may be filed; if redemption fine and penalty are both disputed, their amounts must be aggregated and, if the combined total exceeds the threshold, the Department may litigate further. This Instruction modifies the prior guidance accordingly.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Redemption fine and penalty threshold: aggregate both amounts to determine whether departmental appeals may proceed under customs rules.
Clarifies that although redemption fine (a charge on goods) is distinct from penalty (personal), both arise from Customs Act violations and must be treated identically for the Department's monetary threshold for appeals. If redemption fine alone exceeds the prescribed limit, appeals may be filed; if redemption fine and penalty are both disputed, their amounts must be aggregated and, if the combined total exceeds the threshold, the Department may litigate further. This Instruction modifies the prior guidance accordingly.
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