Monetary Limit Calculation for Appeals Involving Customs Duty, Fine, Penalty & Interest

Principal Commissioner of Customs Vs Linear Technologies India Pvt Ltd (Delhi High Court)

In the case of Principal Commissioner of Customs vs. Linear Technologies India Pvt Ltd, the Delhi High Court addressed the issue of whether the appeal filed by the Principal Commissioner of Customs was maintainable given the monetary limit set by the Central Board of Indirect Taxes and Customs (CBIC) for appeals involving customs duty, fines, penalties, and interest.

The dispute arose from an appeal filed by the Principal Commissioner of Customs against an order of the Customs Excise an

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