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of <h1>New Section 131BA in Customs Act Lets Board Set Appeal Limits for Commissioners Since Oct 2010</h1> Clause 48 of the Finance Bill, 2011 proposes the insertion of section 131BA into the Customs Act, effective from October 20, 2010. This section allows the Central Board of Excise and Customs to set monetary limits for the Commissioner of Customs regarding the filing of appeals, applications, revisions, or references. If the Commissioner does not file an appeal based on these limits, it does not prevent them from filing in similar cases. Additionally, parties cannot claim the Commissioner agreed with a decision by not appealing. The Appellate Tribunal or court must consider the reasons for not filing when hearing related cases.
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