https://www.taxtmi.com/manuals?id=7524 Monetary thresholds under Section 131BA govern departmental appeal practice, generally precluding appeals below prescribed monetary limits while mandating appeals for specified categories: constitutional challenges, instruments alleged to be illegal or ultra-vires, and classification or refund issues of legal or recurring importance. When the Department decides not to appeal due to the monetary limit, that decision shall not have precedent value and must be recorded explicitly as non-appeal on account of the monetary threshold, without implying departmental acquiescence in future higher-value cases. en-us Fri, 21 Feb 2025 13:03:18 +0530 Fri, 21 Feb 2025 13:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7524 Monetary thresholds under Section 131BA govern departmental appeal practice, generally precluding appeals below prescribed monetary limits while mandating appeals for specified categories: constitutional challenges, instruments alleged to be illegal or ultra-vires, and classification or refund issues of legal or recurring importance. When the Department decides not to appeal due to the monetary limit, that decision shall not have precedent value and must be recorded explicitly as non-appeal on account of the monetary threshold, without implying departmental acquiescence in future higher-value cases. Manuals Customs Fri, 21 Feb 2025 13:03:18 +0530 https://www.taxtmi.com/manuals?id=7524