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of <h1>Customs Circular: No Appeals for CESTAT/Court Orders Below Threshold, Except in Specific Cases; Chief's Approval Needed for Merits.</h1> The circular from the Chief Commissioner of Customs, Mumbai-II, clarifies procedures regarding appeals against orders from CESTAT/Courts when the monetary amount involved is below the threshold limit for filing appeals. It states that the Department should not file appeals in such cases unless specified exceptions apply. If a Commissioner decides not to file an appeal due to the amount being below the threshold, the Chief Commissioner's concurrence is not necessary. However, if the Commissioner proposes to accept an order against revenue on its merits, even below the threshold, concurrence from the Chief Commissioner is required.
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