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of <h1>Customs Act Appeals and Settlements: Procedures, Monetary Thresholds, and Alternative Dispute Resolution via Settlement Commission</h1> The Customs Act provides a framework for appeals, reviews, and settlements of cases related to customs disputes. Appeals can be made to various authorities, including the Commissioner (Appeals), CESTAT, High Court, and Supreme Court, with specified procedures and limitations. The Settlement Commission offers an alternative dispute resolution mechanism. Appeals are subject to monetary thresholds, and pre-deposit requirements may be waived in cases of undue hardship. The Act also outlines procedures for reviewing orders and filing revision applications. Disputes between government departments do not require Committee on Disputes approval. Appeals are discouraged for cases with insignificant amounts, aligning with the National Litigation Policy.
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