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<h1>Customs Act Section 131BA: Board Sets Monetary Limits for Appeals, Ensures Non-Filing Doesn't Imply Agreement</h1> Section 131BA of the Customs Act, 1962, allows the Board to set monetary limits for filing appeals, applications, revisions, or references by the Principal Commissioner or Commissioner of Customs. If an appeal is not filed due to these limits, it does not prevent future filings on similar issues. Additionally, the absence of an appeal does not imply agreement with the decision. Courts and tribunals must consider the reasons for not filing when hearing related cases. Orders setting these limits from October 20, 2010, to the Finance Bill, 2011's assent are considered issued under this section.