https://www.taxtmi.com/article/detailed?id=17321 National Litigation Policy monetary thresholds restrict departmental customs appeals where the revenue involved falls below the prescribed limit, unless a recognised policy exception is timely invoked. The Tribunal treated the Revenue's appeal as not maintainable because the tax effect was below the applicable threshold. The High Court found no substantial question of law arising from that threshold-based disposal. A subsequently raised policy exception was not entertained because it had not been raised before the High Court. The analysis supports stricter scrutiny of delayed departmental appeals and withdrawal of proceedings barred by low-tax-effect policy. en-us Mon, 31 Aug 2026 08:29:37 +0530 Mon, 31 Aug 2026 08:29:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17321 National Litigation Policy monetary thresholds restrict departmental customs appeals where the revenue involved falls below the prescribed limit, unless a recognised policy exception is timely invoked. The Tribunal treated the Revenue's appeal as not maintainable because the tax effect was below the applicable threshold. The High Court found no substantial question of law arising from that threshold-based disposal. A subsequently raised policy exception was not entertained because it had not been raised before the High Court. The analysis supports stricter scrutiny of delayed departmental appeals and withdrawal of proceedings barred by low-tax-effect policy. Articles Other Topics Mon, 31 Aug 2026 08:29:37 +0530 https://www.taxtmi.com/article/detailed?id=17321