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    <title>Insertion of new section 131BA.</title>
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    <description>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.</description>
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      <description>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.</description>
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