Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme court - Regarding

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.... New Delhi 3^rd June, 2013 INSTRUCTION To, 1.   All Chief Commissioners and Directors General under the Central Board of Excise and Customs. 2.   Chief Commissioner (AR), Customs, Excise & Service Tax Appellate Tribunal. 3.   All Commissioners of Customs/Central Excise/Service Tax/All Authorised Representatives, CESTAT/Commissioner, Directorate of Le....

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....larification has been sought whether the word "penalty" mentioned in para 2 of the Instruction ibid would include redemption fine or otherwise. The matter has been examined. Redemption fine is an option in the hand of the owner of goods to redeem goods confiscated by the department for violation of any provisions of the Customs Act. On the other hand, penalty is imposed on any person who violat....