The Central Board of Excise and Customs, Department of Revenue, Ministry of Finance, Government of India has taken a number of initiatives to facilitate trade and to resolve disputes. A slew of measures were taken to enable effective and speedy dispute resolution and to facilitate the trade and industry. Some of the important initiatives are:

(1) The threshold limit before which appeals are not to be filed by the department in CESTAT (Tribunal) and High Courts has been raised to ₹ 10 lakhs and ₹ 15 lakhs respectively.

(2) Withdrawal of all cases in High Court and CESTAT where there is precedent Supreme Court decision, against which no review contemplated.

(3) Zonal Chief Commissioners/ Principal Commissioners have been directed to hold monthly / bi monthly meetings with all the adjudicating / appellate authorities in his zone and advice / counsel them on how to pass good adjudication / appellate orders. Persistent ignoring of such advice would render the officer concerned liable to action.

(4) Training Institute to impart intense training to train officers on the qualities of a good adjudication order, advocacy, interpretation of statue. Drafting of laws etc.

(5) Pre show cause notice consultation at the level of Principal Commissioner / Commissioner has been made mandatory in all the cases where duty involved is above ₹ 50 lakhs.

Appeal filing thresholds and supervisory pre-notice review to limit unnecessary departmental litigation and improve adjudication quality. The Board instituted appeal filing thresholds to limit departmental appeals and required withdrawal of cases when higher-court precedent exists, while mandating zonal oversight meetings to advise adjudicating officers, establishing officer accountability for persistent non-compliance, creating a training institute for adjudication and advocacy, and requiring senior-level pre-show cause consultation in higher-value cases to ensure supervisory review and proportionality.