Monetary limits for customs appeals regulate filing, preserve future action on similar issues, and prevent acquiescence claims. The Board may issue orders, instructions or directions fixing monetary limits to regulate the filing of appeals, applications, revisions or references by the Principal Commissioner of Customs or Commissioner of Customs. Non-filing because of those limits does not bar action in another case involving the same or similar issues, and no party may contend that the officer acquiesced merely because no proceeding was filed. The appellate authority or court must consider the circumstances of such non-filing.
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 for customs appeals regulate filing, preserve future action on similar issues, and prevent acquiescence claims.
The Board may issue orders, instructions or directions fixing monetary limits to regulate the filing of appeals, applications, revisions or references by the Principal Commissioner of Customs or Commissioner of Customs. Non-filing because of those limits does not bar action in another case involving the same or similar issues, and no party may contend that the officer acquiesced merely because no proceeding was filed. The appellate authority or court must consider the circumstances of such non-filing.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
