Summary
- The Meghalaya High Court has ruled that monetary-limit instructions from the CBIC do not apply to departmental appeals seeking absolute confiscation of smuggled goods.
- This decision underscores that such appeals focus on forfeiture rather than tax recovery, aligning with Section 11 of the Customs Act, 1962, which prioritizes national security and economic protection.
- The CESTAT Hyderabad also upheld this principle, affirming that monetary thresholds should not obstruct appeals involving serious violations of customs law.
- This ruling could significantly impact how the government approaches litigation against smuggling and contraband cases moving forward.
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