Concurrence of Chief Commissioner of Customs for acceptance of orders of CESTAT/Courts where the amount involved is below the threshold limit for filing appeals – reg.
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Concurrence requirement: Chief Commissioner unnecessary when appeal waived solely for monetary threshold; required if order accepted on merits. Where a Commissioner decides not to file an appeal solely because the matter falls below the prescribed monetary threshold, concurrence of the Chief Commissioner is not required; however, if the Commissioner proposes to accept an adverse order on its merits even though the amount is below the threshold, concurrence of the Chief Commissioner must be obtained before accepting the order.
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Concurrence requirement: Chief Commissioner unnecessary when appeal waived solely for monetary threshold; required if order accepted on merits.
Where a Commissioner decides not to file an appeal solely because the matter falls below the prescribed monetary threshold, concurrence of the Chief Commissioner is not required; however, if the Commissioner proposes to accept an adverse order on its merits even though the amount is below the threshold, concurrence of the Chief Commissioner must be obtained before accepting the order.
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