NDPS related queries

[Sudhir Kumar]

In respect of NDPS cases, what is the monetary limit to file case in High Court? If the amount is below the monetary limit of filing the case in High Court, any judgment of High Court whether in favours of department or against the department can be accepted by the Customs Commissioner? If yes, Chief Commissioner of Customs' concurrence in this regard is necessary. Kindly put light on raised matter. Assistance is required.

[DR.MARIAPPAN GOVINDARAJAN]

The monetary limit is fixed by the Government in filing appeal by the Department to retard the pending appeals. This limit may be dispensed with if the case, if not appealed, will cause recurring losses to the Department.

[YAGAY andSUN]

As stated in the Instruction dated 17.8. 2011, the present monetary limits are ₹ 5 lakhs/₹ 10 lakhs/ ₹ 25 lakhs respectively for appeal to be filed in the Tribunal/High Courts and the Supreme Court.

Please refer the link.

F. No. 390/Misc/116/2017-JC dated 22-08-2019

AI Summary

Monetary limits for departmental appeals guide filing in NDPS customs matters, with exceptions for recurring departmental losses. Monetary limits govern filing departmental appeals in NDPS-related customs matters, with government-prescribed thresholds determining appeals to the Tribunal, High Courts or the Supreme Court. An exception allows dispensing with the monetary limit where not appealing would cause recurring losses to the Department, and acceptance or further action on a High Court judgment below the threshold is subject to departmental instructions and requisite concurrence of senior customs authorities.