2017 (3) TMI 1647 - AT - Customs

Penalty - Section 129A of CA - Held that - Section 129A proviso (iii) of the Customs Act, 1962 provides that appeal may not be heard by the Tribunal where the amount of fine or penalty does not exceed rupees two lakhs - In the instant case, the penalty is below the prescribed limit. Hence, the appeal cannot be heard - appeal filed by the appellant is dismissed in liminie.

Summary

The appeal was filed against an order-in-appeal by the Commissioner of Customs regarding a penalty of Rs. 1,15,407. The Tribunal declined to hear the appeal as the penalty amount was below the prescribed limit of Rs. 2 lakhs. The appeal was dismissed in limine.