https://www.taxtmi.com/manuals?id=2376 The Board fixes monetary limits for filing appeals in customs matters based on the duty/tax under dispute, treating penalty or interest as grounds for further litigation only if they themselves exceed the prescribed thresholds. Exceptions requiring appeal regardless of amount include constitutional challenges, findings that notifications/instructions/orders are illegal or ultra vires, and classification or refund issues of legal or recurring nature. If no appeal is filed due to the monetary limit, the record must state that appeal is not being filed for that reason; such decisions have no precedent value and do not imply departmental acquiescence. en-us Sun, 05 Mar 2023 14:10:00 +0530 Tue, 07 Mar 2023 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2376 The Board fixes monetary limits for filing appeals in customs matters based on the duty/tax under dispute, treating penalty or interest as grounds for further litigation only if they themselves exceed the prescribed thresholds. Exceptions requiring appeal regardless of amount include constitutional challenges, findings that notifications/instructions/orders are illegal or ultra vires, and classification or refund issues of legal or recurring nature. If no appeal is filed due to the monetary limit, the record must state that appeal is not being filed for that reason; such decisions have no precedent value and do not imply departmental acquiescence. Manuals Customs Sun, 05 Mar 2023 14:10:00 +0530 https://www.taxtmi.com/manuals?id=2376