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Initiatives of Central Board of Excise and Customs to Facilitate Trade and to Resolve Disputes
December, 17th 2015

The Central Board of Excise and Customs, Department of Revenue, Ministry of Finance, Government of India has taken a number of initiatives to facilitate trade and to resolve disputes. A slew of measures were taken to enable effective and speedy dispute resolution and to facilitate the trade and industry. Some of the important initiatives are:

(1) The threshold limit before which appeals are not to be filed by the department in CESTAT (Tribunal) and High Courts has been raised to Rs 10 lakhs and Rs 15 lakhs respectively.

(2) Withdrawal of all cases in High Court and CESTAT where there is precedent Supreme Court decision, against which no review contemplated.

(3) Zonal Chief Commissioners/ Principal Commissioners have been directed to hold monthly / bi monthly meetings with all the adjudicating / appellate authorities in his zone and advice / counsel them on how to pass good adjudication / appellate orders. Persistent ignoring of such advice would render the officer concerned liable to action.

(4) Training Institute to impart intense training to train officers on the qualities of a good adjudication order, advocacy, interpretation of statue. Drafting of laws etc.

(5) Pre show cause notice consultation at the level of Principal Commissioner / Commissioner has been made mandatory in all the cases where duty involved is above Rs 50 lakhs.

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