Monetary limits on appeals: Board directives can regulate Commissioner of Customs filings while preserving non acquiescence.

The amendment authorises the Central Board of Excise and Customs to issue orders fixing monetary limits to regulate filing of appeals, applications, revisions or references by the Commissioner of Customs; non filing under those orders does not preclude filing in other similar cases nor constitute acquiescence by the Commissioner, and tribunals must consider the circumstances under which appeals were not filed. Orders issued in the specified retrospective period are deemed issued under the provision and the rules apply accordingly.

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