2016 (4) TMI 883 - AT - Customs

Admission of appeal - Amount involved is less than statutory limit of ₹ 2 lacs as per Second proviso to Section 35B(1) - Appellant submitted that it is a prima facie case in favour of the appellant therefore they may be given opportunity to argue their appeal on merit - Held that - considering the submissions made by Ld. Consultant is satisfactory, the appeal is admitted. - Appeal admitted

Summary

The appeal was admitted by the Appellate Tribunal CESTAT MUMBAI as the penalty amount involved was Rs. 1,00,000, below the threshold of Rs. 2 lakhs for refusal of admission. Shri Anthony Irineus Carneiro, Consultant, argued for the appellant, and the appeal was admitted for further proceedings.