Appeal not to be filed in certain cases.

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....erence by the ^2[Principal Commissioner of Customs or Commissioner of Customs] under the provisions of this Chapter. (2) Where, in pursuance of the orders or instructions or directions, issued under sub-section (1), the ^2A[Principal Commissioner of Customs or Commissioner of Customs] has not filed an appeal, application, revision or reference against any decision or order passed under the....

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....oner (Appeals) or the Appellate Tribunal or the 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 ^2E[Principal Commissioner of Customs or Commissioner of Customs] in pursuance of orders or instructions or directions issued under sub-section (1). (5) Every order....

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....4 before it was read as, "Commissioner of Customs" 2B.  Substituted vide Section 78 of the Finance (No. 2) Act, 2014 w.e.f. 06-08-2014 before it was read as, "Commissioner of Customs" 2C.  Substituted vide Section 78 of the Finance (No. 2) Act, 2014 w.e.f. 06-08-2014 before it was read as, "Commissioner of Customs" 2D.  Substitute....