https://www.taxtmi.com/caselaws?id=753351 Departmental appeals in customs matters are subject to the monetary limit prescribed by binding CBIC instructions issued under Section 131BA of the Customs Act, 1962. The text explains that the revised threshold of Rs. 50 lakhs applies to appeals before the Tribunal, and that appeals below that limit should not be filed while pending matters within the limit should be withdrawn. It further notes the accepted view that such instructions bind the department and are intended to reduce avoidable litigation, so appeals falling below the prescribed threshold are treated as not maintainable. en-us Wed, 22 May 2024 00:00:00 +0530 Fri, 31 May 2024 08:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753351 Departmental appeals in customs matters are subject to the monetary limit prescribed by binding CBIC instructions issued under Section 131BA of the Customs Act, 1962. The text explains that the revised threshold of Rs. 50 lakhs applies to appeals before the Tribunal, and that appeals below that limit should not be filed while pending matters within the limit should be withdrawn. It further notes the accepted view that such instructions bind the department and are intended to reduce avoidable litigation, so appeals falling below the prescribed threshold are treated as not maintainable. Case-Laws Customs Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753351