Customs Dept. Can’t File Appeal Below Rs. 50 Lakh Limit—Penalty Amount Matters, Not Value of Seized Goods: CESTAT

HomeIndirect TaxesCustoms Dept. Can’t File Appeal Below Rs. 50 Lakh Limit—Penalty Amount Matters,...

Customs Dept. Can’t File Appeal Below Rs. 50 Lakh Limit—Penalty Amount Matters, Not Value of Seized Goods: CESTAT

Indirect Taxes

Published on

17/04/2026

By Mariya Paliwala

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed a Customs department’s appeal as not maintainable on the ground that the disputed penalty amount fell below the prescribed monetary threshold. The bench of Ajayan T.V. (Judicial Member) and Vasa Seshagiri Rao (Technical Member) has observed that the “determinative element”…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Tags
Penalty Amount

Customs Dept. Can’t File Appeal Below Rs. 50 Lakh Limit—Penalty Amount Matters, Not Value of Seized Goods: CESTAT

Membership Required

Latest articles

Services Used for Setting Up Factory Continue to Qualify as ‘Input Services’: CESTAT

Customs Can’t Enhance Import Value Solely on NIDB Data Without Proof of Comparable Imports: CESTAT

Bona Fide Mistakes Shouldn’t Defeat Substantive Tax Rights: Karnataka High Court Allows Correction of GST DRC-03 Filing Error

Procedural Delay Should Not Defeat Scheme Benefits: CESTAT Directs Manual Processing of SVLDRS Discharge Certificate

More like this

Services Used for Setting Up Factory Continue to Qualify as ‘Input Services’: CESTAT

Customs Can’t Enhance Import Value Solely on NIDB Data Without Proof of Comparable Imports: CESTAT

Bona Fide Mistakes Shouldn’t Defeat Substantive Tax Rights: Karnataka High Court Allows Correction of GST DRC-03 Filing Error

About us

Company

Categories