https://www.taxtmi.com/caselaws?id=790029 CBIC monetary-limit instructions are stated to bind departmental authorities because they implement the National Litigation Policy. For indirect tax and customs matters, the relevant threshold is the duty or tax in dispute, and later instructions are described as revising only the monetary limits while keeping the same framework and exceptions. The recognised exceptions are confined to constitutional validity challenges, claims that a notification, instruction, order or circular is illegal or ultra vires, and legal or recurring classification and refund issues. The text also states that absolute confiscation or seizure value does not create an additional implied exception, and that maintainability objections may be raised without a formal cross-objection where the point is already on record. en-us Thu, 16 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790029 CBIC monetary-limit instructions are stated to bind departmental authorities because they implement the National Litigation Policy. For indirect tax and customs matters, the relevant threshold is the duty or tax in dispute, and later instructions are described as revising only the monetary limits while keeping the same framework and exceptions. The recognised exceptions are confined to constitutional validity challenges, claims that a notification, instruction, order or circular is illegal or ultra vires, and legal or recurring classification and refund issues. The text also states that absolute confiscation or seizure value does not create an additional implied exception, and that maintainability objections may be raised without a formal cross-objection where the point is already on record. Case-Laws Customs Thu, 16 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790029