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of <h1>Customs Manual 2023 Sets Monetary Limits for Appeals to Higher Courts to Reduce Litigation and Speed Up Resolutions</h1> The Customs Manual 2023 outlines monetary limits for filing appeals in customs cases to CESTAT, High Courts, and the Supreme Court, aiming to reduce government litigation and expedite dispute resolution. Appeals are not filed if the disputed duty/tax is below Rs. 10,00,000 for CESTAT, Rs. 15,00,000 for High Courts, and Rs. 25,00,000 for the Supreme Court. Exceptions include cases challenging constitutional validity, illegal notifications, or recurring legal issues. Decisions not appealed due to monetary limits hold no precedent value, and non-filing does not imply acceptance of the decision for future cases.
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