https://www.taxtmi.com/caselaws?id=786104 CBIC instructions promulgated under its statutory powers prescribe a monetary threshold of Rs.50,00,000 as a precondition for filing departmental appeals before the CESTAT; matters below that limit are to be filtered by the Government litigation policy. The Tribunal applied that instruction to Revenue appeals where the adjudicating authority dropped a customs duty demand of Rs.20,85,698, holding such appeals not maintainable and dismissible as falling below the prescribed threshold. The operative effect is that Revenue cannot prosecute appeals before the Tribunal for disputes where the customs duty in issue is beneath the CBIC-prescribed monetary limit. en-us Mon, 02 Feb 2026 00:00:00 +0530 Fri, 06 Feb 2026 09:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786104 CBIC instructions promulgated under its statutory powers prescribe a monetary threshold of Rs.50,00,000 as a precondition for filing departmental appeals before the CESTAT; matters below that limit are to be filtered by the Government litigation policy. The Tribunal applied that instruction to Revenue appeals where the adjudicating authority dropped a customs duty demand of Rs.20,85,698, holding such appeals not maintainable and dismissible as falling below the prescribed threshold. The operative effect is that Revenue cannot prosecute appeals before the Tribunal for disputes where the customs duty in issue is beneath the CBIC-prescribed monetary limit. Case-Laws Customs Mon, 02 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786104