Sections 131BA and 131C explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 131BA lets the Central Board fix monetary limits that regulate when the Principal Commissioner or Commissioner of Customs files an appeal, application, revision or reference. It also says what follows when the department does not file in a case. Section 131C gives three definitions used in Chapter XV.
This article follows the text of the Act as per the text on the CBIC portal updated to 30 March 2022 (the Act as amended up to the Finance Act, 2022). Please check later Finance Act changes to these sections before acting.
Section 131BA allows the Board to issue orders, instructions or directions fixing monetary limits for departmental filings under Chapter XV. If the department does not file in one case because of such a limit, it is not barred from filing in another case with the same or similar issues. The other side in an appeal cannot argue that the department accepted the earlier decision by staying silent. Section 131C defines "appointed day", "High Court" and "President".
Where these sections sit in the Act
Chapter XV of the Customs Act deals with appeals and revision. It runs from section 128 to section 131C. Sections 128 to 131B cover the appeal route and its mechanics, for example the first appeal in section 128, the Tribunal in section 129 and its following sections, and the High Court and Supreme Court. Our article on sections 131, 131A and 131B covers the preceding provisions. Section 131BA then deals with a different question: not how a party appeals, but when the department itself chooses not to.
Importers and exporters meet this section mostly from the other side. When the department loses before the Commissioner (Appeals) or the Tribunal, a limit on filing may mean it does not take the matter forward. Section 131BA explains what that decision does and does not mean. If you are dealing with an appeal and want a second pair of eyes, our legal dispute resolution team can review the order and the options.
Section 131BA(1): the Board's power to fix monetary limits
Section 131BA(1) says the Board may, from time to time, issue orders or instructions or directions fixing such monetary limits as it may deem fit. The purpose is stated: regulating the filing of appeal, application, revision or reference by the Principal Commissioner of Customs or Commissioner of Customs under the provisions of this Chapter.
Points to note from the text:
- The power is the Board's, and it can be used from time to time, so the limits can be revised.
- The limits are "monetary". The Act does not print any figure. The amount is whatever the Board's order, instruction or direction says. This article states no limit.
- The subject of the limits is filing by the Principal Commissioner of Customs or Commissioner of Customs. A private party is not regulated by this sub-section.
- The reach is wide: appeal, application, revision or reference, all "under the provisions of this Chapter", meaning Chapter XV.
Section 131BA(2): not filing in one case does not stop filing in another
Sub-section (2) deals with the situation where, in pursuance of such orders, instructions or directions, the Principal Commissioner or Commissioner has not filed an appeal, application, revision or reference against a decision or order passed under the Act. That choice does not preclude the officer from filing in any other case involving the same or similar issues or questions of law.
In plain terms, a limit works case by case. A low-value dispute may be left alone because of the limit; a later dispute on the same question, where the stakes are higher, can still be taken up.
Section 131BA(3): no argument of acquiescence
Sub-section (3) begins "Notwithstanding the fact that no appeal, application, revision or reference has been filed". It says that no person who is a party in an appeal, application, revision or reference shall contend that the Principal Commissioner or Commissioner has acquiesced in the decision on the disputed issue by not filing.
A short example. Meera Traders won an order from the Commissioner (Appeals) on a classification question worth a small amount. The department did not appeal because of a Board limit. A year later, on the same classification question for a much larger consignment, the department files. Meera Traders cannot answer by saying the department accepted the earlier decision. Sub-section (3) closes that line of argument.
Section 131BA(4): what the appellate body must consider
Sub-section (4) speaks to the Commissioner (Appeal), the Appellate Tribunal or the court hearing an appeal, application, revision or reference. It shall have regard to the circumstances under which the appeal, application, revision or reference was not filed by the Principal Commissioner or Commissioner in pursuance of the orders, instructions or directions issued under sub-section (1).
The text asks the forum to have regard to those circumstances. It does not say what weight to give them and does not say they decide the matter. The copy is silent on anything further.
Section 131BA(5): orders issued before the Finance Bill, 2011
Sub-section (5) covers an earlier gap. 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, is deemed to have been issued under sub-section (1). Sub-sections (2), (3) and (4) apply accordingly. The footnote at the section shows it was inserted by the Finance Act, 2011 (8 of 2011), section 50, with effect from 8 April 2011.
Section 131C: the definitions
Section 131C begins "In this Chapter" and gives three definitions.
| Term | What section 131C says |
|---|---|
| "appointed day" | The date of coming into force of the amendments to this Act specified in Part I of the Fifth Schedule to the Finance (No. 2) Act, 1980 (44 of 1980) |
| "High Court" | In relation to any State, the High Court for that State; for a Union territory to which a State High Court's jurisdiction has been extended by law, that High Court; for the Union territories of Dadra and Nagar Haveli and Daman and Diu, the High Court at Bombay; for any other Union territory, the highest court of civil appeal for that territory other than the Supreme Court of India |
| "President" | The President of the Appellate Tribunal |
The words "Daman and Diu" in clause (b)(iii) carry a footnote showing they were substituted by the Goa, Daman and Diu Reorganisation Act, 1987 (18 of 1987), with effect from 30 May 1987. The copy is a portal text, so the reader should check how Union territories are described in the law as it now stands.
Practical points for businesses
- A Board limit is a matter of departmental instruction. The Act itself does not tell you the figure, so ask for the instruction in force when you need it.
- Do not treat the department's silence in a smaller case as a settled position on the law. Section 131BA(3) shuts the door on that argument.
- If you are the party that lost and the department did not appeal, the order still binds you and the other side in that case. For your own appeal rights and time limits, read the appeal sections together. Our guides on the customs appeal process and on penalties under sections 112 to 117 show how an order can come about.
- Keep your own record of what the department did or did not file. If an order is placed in front of an appellate forum, you may want to explain the circumstances section 131BA(4) refers to.
Need help with a customs appeal or an order against you?
If you have received an adverse order, or the department has appealed against one in your favour, our team can read the order with you and explain the next step. Start with our legal dispute resolution service.
Key takeaways
- Section 131BA(1): the Board may fix monetary limits for departmental appeals, applications, revisions and references under Chapter XV.
- Section 131BA(2): not filing in one case does not stop the department filing in another with the same or similar issues.
- Section 131BA(3): a party cannot say the department acquiesced by not filing.
- Section 131BA(4): the appellate forum shall have regard to the circumstances of the non-filing.
- Section 131BA(5): Board orders from 20 October 2010 up to the assent to the Finance Bill, 2011 are deemed to be under sub-section (1).
- Section 131C defines "appointed day", "High Court" and "President".
Read next
- Sections 131, 131A and 131B: payment pending appeal, time for copy and transferred proceedings
- Section 130E and 130F: appeal to the Supreme Court
- Customs appeals: Commissioner (Appeals) and CESTAT
- How to file a customs appeal before CESTAT
Disclaimer: Based on the Customs Act, 1962 as published on the CBIC Tax Information Portal, updated to 30 March 2022 (amended up to the Finance Act, 2022), as consulted on 2 October 2026. Finance Acts of 2023 and later, and the current rules, regulations and notifications, should be checked. This article is general information, not legal advice; check the official text before acting.