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TMI Blog2015 (2) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... n respect of order specified under clause (a) of sub-section (1) of section 129A of Customs Act, 1962. - The present appeal is admittedly filed against order of the Commissioner which is covered under clause (a) therefore there is no discretion of this Tribunal whether not to admit the appeal. Therefore, the appellant has statutory right of appeal against order passed by the Commissioner, irrespec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-section (1) of section 129A. The present appeal was filed against order passed by the Commissioner which filed under clause (a) of sub-section (1) of section 129A therefore he submits that the discretionary provisions of this Tribunal does not apply in the present case. 3. Shri A.K.Singh, Addl. Commissioner (AR) fairly conceded. 4. I have carefully considered the submission made by both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where- (i) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 125; or (ii) in any disputed case, other than a case where the determination of any qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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