CBIC issues Instructions for Monetary Limits in Government Litigation Appeals before Supreme Court, High Courts and CESTAT

The Central Board of Indirect Taxes & Customs (CBIC), vide F. No. 390/Misc/30/2023-JC dated November 2, 2023 has released the instructions on monetary limits in the Government litigation appeals before the Supreme Court, High Courts and CESTAT.

By virtue of the authority granted under Section 131BA of the Customs Act, 1962, and with a partial revision of the previous directive outlined in F. No. 390/Misc./163/2010-JC dated August 17, 2011, the Central Board of Indirect Taxes & Customs  establishes the subsequent monetary thresholds, below which appeals will not be pursued in the CESTAT, High Court, and the Supreme Court:

However, it also clarified that the adverse judgments relating to the following should be contested irrespective of the amount involved:

1. Where the constitutional validity of the provisions of an Act or Rule is under challenge;
2. Where Notification/ Instruction/ Order or Circular has been held illegal or ultra vires;
3. Classification and refund issues which are of legal and/ or recurring nature.

Withdrawal process in respect of pending cases in above forums, as per the above revised limits, will follow the current practice that is being followed for the withdrawal of cases from the Supreme Court, High Courts, and CESTAT.

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