Lawgist131BAAppeal not to be filed in certain cases
1[131BA. Appeal not to be filed in certain cases.--(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 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 2[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 provisions of this Act, it shall not preclude such 2[Principal Commissioner of Customs or Commissioner of Customs] from filing any appeal, application, revision or reference in any other case involving the same or similar issues or questions of law.
(3) Notwithstanding the fact that no appeal, application, revision or reference has been filed by the 2[Principal Commissioner of Customs or Commissioner of Customs] pursuant to the orders or instructions or directions issued under sub- section (1), no person, being a party in appeal, application, revision or reference shall contend that the 2[Principal Commissioner of Customs or Commissioner of Customs] has acquiesced in the decision on the disputed issue by not filing appeal, application, revision or reference.
(4) 3[The Commissioner (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 2[Principal Commissioner of Customs or 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 on or after the 20th day of October, 2010, but before the date on which the Finance Bill, 2011 receives the assent of the President, fixing monetary limits for filing appeal, application, revision or reference shall be deemed to have been issued under sub-section (1), and the provisions of sub-sections (2), (3) and (4) shall apply accordingly.]
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1. Ins. by Act 8 of 2011, s. 50 (w.e.f. 20-10-2008).
2. Subs. by Act 25 of 2014, s. 78, for "Commissioner of Customs" (w.e.f. 6-8-2014).
3. Subs. by s. 91, ibid., for "The Appellate Tribunal or court" (w.e.f. 6-8-2014).
- 128 Appeals to Commissioner (Appeals)
- 128A Procedure in appeal
- 129 Appellate Tribunal
- 129A Appeals to the Appellate Tribunal
- 129B Orders of Appellate Tribunal
- 129C Procedure of Appellate Tribunal
- 129D Powers of Committee of Principal Chief Commissioner of Customs or Chief Commissioner of Customs or Principal Commissioner of Customs or Commissioner of Customs to pass certain orders
- 129DA Powers of revision of Board or Collector of Customs in certain cases
- 129DD Revision by Central Government
- 129E Deposit of certain percentage of duty demanded or penalty imposed before filing appeal
- 129EE Interest on delayed refund of amount deposited under section 129E
- 130 Appeal to High Court
- 130A Application to High Court
- 130B Power of High Court or Supreme Court to require statement to be amended
- 130C Case before High Court to be heard by not less than two judges
- 130D Decision of High Court or Supreme Court on the case stated
- 130E Appeal to Supreme Court
- 130F Hearing before Supreme Court
- 131 Sums due to be paid notwithstanding reference, etc
- 131A Exclusion of time taken for copy
- 131B Transfer of certain pending proceedings and transitional provisions
- 131BA Appeal not to be filed in certain cases
- 131C Definitions
