https://www.taxtmi.com/caselaws?id=783872 A later CBIC instruction prescribing monetary limits for departmental customs appeals applies to pending appeals, reflecting its litigation-reduction purpose. The Court extended the approach used for comparable CBDT circulars and held that the current monetary threshold governs whether a pending appeal should continue. A newly introduced exception in Clause 2(c) was held to operate prospectively only, so it could not be invoked for an appeal filed before the exception was added. The appeal was therefore not maintainable because the tax effect fell below the applicable limit and the exception did not apply. en-us Wed, 10 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 07:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783872 A later CBIC instruction prescribing monetary limits for departmental customs appeals applies to pending appeals, reflecting its litigation-reduction purpose. The Court extended the approach used for comparable CBDT circulars and held that the current monetary threshold governs whether a pending appeal should continue. A newly introduced exception in Clause 2(c) was held to operate prospectively only, so it could not be invoked for an appeal filed before the exception was added. The appeal was therefore not maintainable because the tax effect fell below the applicable limit and the exception did not apply. Case-Laws Customs Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783872