https://www.taxtmi.com/caselaws?id=777586 Departmental appeals from CESTAT to High Courts and the Supreme Court are subject to the monetary limits prescribed by the Ministry of Finance circular dated 2 November 2023. The dispute concerned alleged overvaluation of exported goods to obtain excess drawback, MEIS and ROSL benefits, while CESTAT restored acceptance of declared FOB values on the basis that the officer lacked power to revise those values or direct incentives on alternative values. The appeal was not entertained because the revenue involved fell below the prescribed monetary threshold, leaving any question of law open. en-us Mon, 11 Aug 2025 00:00:00 +0530 Tue, 02 Sep 2025 08:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777586 Departmental appeals from CESTAT to High Courts and the Supreme Court are subject to the monetary limits prescribed by the Ministry of Finance circular dated 2 November 2023. The dispute concerned alleged overvaluation of exported goods to obtain excess drawback, MEIS and ROSL benefits, while CESTAT restored acceptance of declared FOB values on the basis that the officer lacked power to revise those values or direct incentives on alternative values. The appeal was not entertained because the revenue involved fell below the prescribed monetary threshold, leaving any question of law open. Case-Laws Customs Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777586