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    <title>2026 (2) TMI 1471 - CALCUTTA HIGH COURT</title>
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    <description>National Litigation Policy monetary limits restrict Revenue appeals in customs matters where the revenue involved is below the prescribed threshold. The Tribunal dismissed the Revenue&#039;s appeal on that basis. No substantial question of law arose from that dismissal, so the connected customs appeal was also dismissed. The stated effect is to prevent continued litigation below the threshold where no legal issue warrants review.</description>
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      <description>National Litigation Policy monetary limits restrict Revenue appeals in customs matters where the revenue involved is below the prescribed threshold. The Tribunal dismissed the Revenue&#039;s appeal on that basis. No substantial question of law arose from that dismissal, so the connected customs appeal was also dismissed. The stated effect is to prevent continued litigation below the threshold where no legal issue warrants review.</description>
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