https://www.taxtmi.com/caselaws?id=789014 Revenue appeals challenging penalties under Sections 112(b) and 114AA of the Customs Act were held not maintainable because the tax effect in each matter was below the monetary threshold prescribed by the applicable litigation policy instruction dated 02.11.2023. The Tribunal noted that Section 131BA empowers the Board to issue such litigation policy directions to reduce avoidable government litigation, and found that no recognised exception applied to permit the appeals despite the low tax effect. The impugned order therefore remained undisturbed and the Revenue's challenge was dismissed. en-us Wed, 01 Apr 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789014 Revenue appeals challenging penalties under Sections 112(b) and 114AA of the Customs Act were held not maintainable because the tax effect in each matter was below the monetary threshold prescribed by the applicable litigation policy instruction dated 02.11.2023. The Tribunal noted that Section 131BA empowers the Board to issue such litigation policy directions to reduce avoidable government litigation, and found that no recognised exception applied to permit the appeals despite the low tax effect. The impugned order therefore remained undisturbed and the Revenue's challenge was dismissed. Case-Laws Customs Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789014