Section 131BA of The Customs Act,1962
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.]
Summary
- The Board can issue orders and instructions fixing monetary limits to regulate and restrict customs officers from filing appeals, revisions, or references.
- If a customs officer does not appeal a decision because of these monetary limits, it does not stop them from appealing in other cases with similar legal issues.
- A private party cannot argue that the department has accepted, or acquiesced in, a decision simply because they chose not to appeal due to monetary limits.
- Appellate authorities, such as the Commissioner (Appeals), the Appellate Tribunal, or courts, must consider the circumstances under which the department chose not to appeal.
- All instructions on monetary limits issued by the Board between October 20, 2010, and the assent of the Finance Bill, 2011, are legally validated under this section.
Practical examples
FAQ
1. Who has the authority to set monetary limits for filing appeals under Section 131BA of the Customs Act,1962?
Under Section 131BA(1) of the Act, the Board is authorised to issue orders, instructions, or directions fixing monetary limits to regulate appeals, applications, revisions, or references.
2. If a customs officer does not appeal a case due to low monetary value, can they appeal a similar case later under Section 131BA of the Customs Act,1962?
Yes, under Section 131BA(2) of the Act, not filing an appeal in one case due to monetary limits does not prevent the Commissioner from filing an appeal in any other case involving similar issues.
3. Can an importer argue that the customs department accepted an adverse decision because they did not appeal it under Section 131BA of the Customs Act,1962?
No, under Section 131BA(3) of the Act, no party can contend that the Commissioner has accepted or acquiesced, meaning quietly agreed to, a decision simply because an appeal was not filed due to monetary limits.
4. Must a court or tribunal consider the monetary limits when hearing a customs case under Section 131BA of the Customs Act,1962?
Yes, under Section 131BA(4) of the Act, any appellate authority or court must have regard to the circumstances under which the department chose not to file an appeal due to the Board's orders.
Test yourself
Q1.Under Section 131BA of the Customs Act,1962, who is authorised to issue instructions fixing monetary limits to regulate the filing of appeals by customs officers?
Q2.Under Section 131BA of the Customs Act,1962, if a customs commissioner does not appeal a decision because it falls below the monetary limit, what is the legal consequence for other cases?
Q3.Under Section 131BA of the Customs Act,1962, which of the following is an appellate authority or body that must specifically have regard to the reasons why an appeal was not filed in accordance with the Board's monetary instructions?
Q4.Under Section 131BA of the Customs Act,1962, what status is given to the Board's instructions on monetary limits issued between October 20, 2010, and the date the Finance Bill, 2011 received presidential assent?