https://www.taxtmi.com/circulars?id=8297 Departmental appeals in indirect tax matters are limited by prescribed monetary thresholds: Tribunal appeals are barred where the duty involved falls at or below the lower threshold and High Court appeals are barred where the duty involved falls at or below the higher threshold, with the duty being the decisive element. Adverse decisions on constitutional validity, invalidation of notifications/instructions/orders/circulars, or accepted audit objections must be contested regardless of amount. When appeals are not filed solely due to monetary limits, Commissioners must record the non-appeal and such decisions are not departmental precedent; a database of such orders must be maintained and reported using prescribed proforma. en-us Wed, 20 Oct 2010 00:00:00 +0530 Wed, 20 Oct 2010 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8297 Departmental appeals in indirect tax matters are limited by prescribed monetary thresholds: Tribunal appeals are barred where the duty involved falls at or below the lower threshold and High Court appeals are barred where the duty involved falls at or below the higher threshold, with the duty being the decisive element. Adverse decisions on constitutional validity, invalidation of notifications/instructions/orders/circulars, or accepted audit objections must be contested regardless of amount. When appeals are not filed solely due to monetary limits, Commissioners must record the non-appeal and such decisions are not departmental precedent; a database of such orders must be maintained and reported using prescribed proforma. Circulars Customs Wed, 20 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8297