TaxTMI 
TaxTMI 
Insertion of new section 131BA- Appeal not to be filed in certain cases.
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.... be filed in certain cases. "131BA. (1) The Board may, from time to time, issue orders or instructions or directions fixing such monetary limits, as it may deem fit, for the purposes of regulating the filing of appeal, application, revision or reference by the Commissioner of Customs under the provisions of this Chapter. (2) Where, in pursuance of the orders or instructions or directions, is....
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....or reference. (4) The Appellate Tribunal or court hearing an appeal, application, revision or reference shall have regard to the circumstances under which the appeal, application, revision or reference was not filed by the Commissioner of Customs in pursuance of orders or instructions or directions issued under sub-section (1). (5) Every order or instruction or direction issued by the Board ....
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....or reference by Commissioner of Customs under the provisions of Chapter XV. It is further proposed to provide that where, in pursuance of the orders or instructions or directions, issued under sub-section (1), the Commissioner of Customs has not filed any appeal application, revision or reference against any decision or order passed under the provisions of this Act, it shall not preclude such C....
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....ns issued under sub-section (1) and the circumstances under which appeal, application, revision or reference was not filed by the Commissioner of Customs. It is also proposed to provide that every order or instruction or direction issued by the Central Board of Excise and Customs on or after the 20th day of October, 2010, but before the date on which the Finance Bill, 2011 receives the assent o....