Appeal not to be filed in certain cases.

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..... cipal 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 3[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 sh .....

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..... 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 3[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 o .....

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