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Monetary limits for appeals: lower-value customs decisions generally not appealed, with specified exceptions requiring challenge regardless of amount. Monetary thresholds under Section 131BA govern departmental appeal practice, generally precluding appeals below prescribed monetary limits while mandating appeals for specified categories: constitutional challenges, instruments alleged to be illegal or ultra-vires, and classification or refund issues of legal or recurring importance. When the Department decides not to appeal due to the monetary limit, that decision shall not have precedent value and must be recorded explicitly as non-appeal on account of the monetary threshold, without implying departmental acquiescence in future higher-value cases.
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<h1>Monetary limits for appeals: lower-value customs decisions generally not appealed, with specified exceptions requiring challenge regardless of amount.</h1> Monetary thresholds under Section 131BA govern departmental appeal practice, generally precluding appeals below prescribed monetary limits while mandating appeals for specified categories: constitutional challenges, instruments alleged to be illegal or ultra-vires, and classification or refund issues of legal or recurring importance. When the Department decides not to appeal due to the monetary limit, that decision shall not have precedent value and must be recorded explicitly as non-appeal on account of the monetary threshold, without implying departmental acquiescence in future higher-value cases.
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