131D or 131BA ?
THE JS ( TRU -I)'s DO Letter dated 28.02.2011 in para 14.7 states, “Section 131D is being inserted to empower the Board to issue instructions relating to non-filing of appeal in certain cases in line with National Litigation Policy retrospectively with effect from 20.10.2010.”
Actually the Finance Bill refers to this as Sec 131BA . May be initially they wanted to add as 131 D ( after 131C ), but later shifted to 131BA ).
Even the Notes on Clauses attached to the Finance Bill declares that “ Clause 48 of the Bill seeks to insert a new Section 131D in the Customs Act relating to filing of appeal by Commissioner of Customs in certain cases ”. But if you go to Clause 48, you will find that it seeks to insert a new Section 131BA .