2017 (1) TMI 1477 - AT - Customs

Maintainability of appeal - amount involved in the appeal - penalty of ₹ 2 lakhs was imposed - Held that - as per the clause (iii) to Second Proviso to Section 129A of the Customs Act, 1962, the appeal is not maintainable where the amount of penalty does not exceed ₹ 2 lakhs - the appeal filed by the appellant is dismissed as non maintainable.

Summary

The appeal was filed against an order imposing a penalty of Rs. 2 lakhs. The appellant argued that the appeal was not maintainable as per the Customs Act. The Tribunal dismissed the appeal as non-maintainable.