Subject: Concurrence of Chief Commissioner of Customs for acceptance of orders of CESTAT/Courts where the amount involved is below the threshold limit for filing appeals – reg.

2. In terms of paragraph 1 of Board’s Instruction vide F. No. 390/Misc/163/2010-JC dated 17.08.2011, appeals shall not be filed by the Department in the Tribunal/High Court and the Supreme Court in cases where the amount involved is below the prescribed threshold monetary limit even though such orders are against revenue, except the types of cases mentioned in paragraph 3. In terms of paragraph 3 (ii) of Board’s Circular No. 935/25/2010-CX dated 21.09.2010, all orders which are against revenue but found acceptable to the Commissioners will be put up to the jurisdictional Chief Commissioner for concurrence. A doubt has arisen whether in the cases which are against the revenue and below the threshold limit, concurrence of the Chief Commissioner is required or not.

3. It is clarified that in cases where, it is decided by the Commissioner not to file appeal solely on the ground of below the threshold monetary limit, concurrence of the Chief Commissioner is not required. However, concurrence of the Chief Commissioner will be required in the cases which are against the revenue and it is proposed by the Commissioner to accept the order on merit, even if they are below the threshold monetary limit.

Sd/-01.09.2014
(B.B. PRASAD)
Chief Commissioner of Customs,
JNCH, Mumbai Zone – II.

To,
1. The Commissioner of Customs (Export) & (Import), JNCH, Nhava Sheva/Commissioner (Appeals), JNCH.
2. All Group ‘A’ Officers.
3. The Chief Commissioner of Customs, Mumbai I & III.
4. Office Copy.