2015 (2) TMI 915 - AT - Customs

Abatement of offence by exporter - held that - Since the amount involved is well within the threshold monetary limit for entertaining the appeal before Tribunal, the appeal is dismissed under proviso to Section 129A (1) of the Customs Act, 1962 as not maintainable - Decided against appellant.

Summary

The appeal was filed to set aside a penalty of Rs. 30,000 imposed on the appellant for abetting an offense by the exporter. The penalty was reduced from Rs. 50,000 to Rs. 30,000 by the Commissioner (Appeals). The appeal was dismissed as not maintainable since the issue was not recurring and the amount involved was within the threshold monetary limit. Stay application was also dismissed.