https://www.taxtmi.com/forum/issue?id=120907 Customs appeal monetary-limit instructions ordinarily prevent revenue appeals below the prescribed threshold, subject to exceptions for substantial legal issues. The Bill of Entry is the basic unit of customs assessment, and duty liability is transaction-specific rather than financial-year based. Therefore, tax effect should ordinarily be computed Bill of Entry-wise where disputes are independent and severable. Only where a composite order decides an indivisible common issue may cumulative duty implication be considered, instead of aggregating unrelated transactions or applying a financial-year criterion. en-us Thu, 07 May 2026 20:13:24 +0530 Fri, 08 May 2026 20:06:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120907 Customs appeal monetary-limit instructions ordinarily prevent revenue appeals below the prescribed threshold, subject to exceptions for substantial legal issues. The Bill of Entry is the basic unit of customs assessment, and duty liability is transaction-specific rather than financial-year based. Therefore, tax effect should ordinarily be computed Bill of Entry-wise where disputes are independent and severable. Only where a composite order decides an indivisible common issue may cumulative duty implication be considered, instead of aggregating unrelated transactions or applying a financial-year criterion. Discussion-Forum Customs Thu, 07 May 2026 20:13:24 +0530 https://www.taxtmi.com/forum/issue?id=120907