Customs Act: Appeals Process, Settlement Commission Exclusions, and Advance Rulings Explained Under National Litigation Policy
The Customs Act provides a framework for appeals, reviews, and settlement of cases, involving various authorities like the Commissioner (Appeals), CESTAT, High Court, and Supreme Court. Appeals against decisions by Customs officers are reviewed for legality and propriety before proceeding. The Settlement Commission offers an alternative dispute resolution mechanism, excluding cases under appellate review or involving classification issues. The Act also outlines procedures for advance rulings, offering legal certainty to investors. Monetary thresholds guide the filing of appeals to higher courts, aligning with the National Litigation Policy to minimize government litigation.
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