Monetary limits on Commissioner appeals allow regulated non-filing while preserving non-acquiescence and judicial review consideration. Section 131BA authorises the Board to fix monetary limits by orders or directions to regulate the filing of appeals, applications, revisions or references by the Commissioner of Customs. Non-filing under those directions does not preclude filing in other like cases, does not constitute acquiescence by the Commissioner, and tribunals or courts must consider the circumstances of non-filing. Orders issued in the interim period before legislative assent are deemed to have been issued under this authority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Monetary limits on Commissioner appeals allow regulated non-filing while preserving non-acquiescence and judicial review consideration.
Section 131BA authorises the Board to fix monetary limits by orders or directions to regulate the filing of appeals, applications, revisions or references by the Commissioner of Customs. Non-filing under those directions does not preclude filing in other like cases, does not constitute acquiescence by the Commissioner, and tribunals or courts must consider the circumstances of non-filing. Orders issued in the interim period before legislative assent are deemed to have been issued under this authority.
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