Monetary limits on appeals may restrict filing by customs commissioners, yet do not amount to acquiescence in decisions. The Board may issue orders, instructions or directions fixing monetary limits to regulate filing of appeals, applications, revisions or references by the Principal Commissioner or Commissioner of Customs. Failure to file under those directions does not preclude filing in other cases on similar issues nor constitute departmental acquiescence; adjudicative bodies must consider the circumstances of non-filing. Board orders issued in the identified transitional period are deemed issued under this provision and attract the same consequences.
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 appeals may restrict filing by customs commissioners, yet do not amount to acquiescence in decisions.
The Board may issue orders, instructions or directions fixing monetary limits to regulate filing of appeals, applications, revisions or references by the Principal Commissioner or Commissioner of Customs. Failure to file under those directions does not preclude filing in other cases on similar issues nor constitute departmental acquiescence; adjudicative bodies must consider the circumstances of non-filing. Board orders issued in the identified transitional period are deemed issued under this provision and attract the same consequences.
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