Non-filing of appeal in certain cases [Section 131BA]:

Section 131BA provides that the Board is empowered to issue orders or instructions or directions fixing monetary limits for the purposes of regulating the filing of appeal, application, revision or reference by the Principal Commissioner/Commissioner of Customs.

The Principal Commissioner/Commissioner of Customs who has not been able to file an appeal/application/revision/reference against any decisions/order on account of such monetary limits, will not be precluded from filing any appeal/application/revision/reference in any other case involving the same or similar issues or questions of law.

The other party to the appeal will not be able to contend that the Principal Commissioner/Commissioner of Customs has acquiesced in the decision on the disputed issue by not filing appeal, application, revision or reference.

The Commissioner (Appeals) or the Appellate Tribunal or the court hearing an appeal, application, revision or reference shall have regard to the circumstances under which the appeal, application, revision or reference was not filed by the Principal Commissioner/Commissioner of Customs in pursuance of orders or instructions or directions issued by the Board under this section.