Monetary limits for filing appeals to CESTAT, High Courts and Supreme Court

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....4 and Section 131BA of the Customs Act, 1962 and in partial modification of earlier Instruction dated 17.08.2011 from F No 390/Misc/163/2010-JC and in accordance with the National Litigation Policy that is aimed at reducing Government litigation and also expedite the dispute resolution process, the Board has fixed the following monetary limits as given below in Table 31.1, which appeal shall not b....

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....e further. Similarly, where the subject matter of dispute is the demand of interest and the amount of interest exceeds the prescribed limit, then the matter may require further litigation. However, adverse judgments relating to the following should be contested irrespective of the amount involved: (a) Where the constitutional validity of the provisions of an Act or Rule is under challenge. (b....