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TMI Blog2017 (6) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... exceeds ₹ 50 lakhs, a single member of the CESTAT is not competent to decide the appeal in respect thereof - the impugned order passed by single member of the Tribunal is without jurisdiction and in violation of Section 129C of the Act - appeal dismissed - decided against Revenue. - CUSTOM APPEAL No. 163 of 2017 - - - Dated:- 30-5-2017 - Hon'ble Pankaj Mithal And Hon'ble Vinod Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 129C of the Act. We gave opportunity to the respondent, who is duly represented by Sri Mohit Bihari Mathur to address us on the above aspect. We have heard Sri Navin Sinha, Senior Counsel for the respondent as to whether the impugned order of the CESTAT is without jurisdiction and in breach of provisions of Section 129C of the Act. Section 129C of the Act lays down the procedur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or (b) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or (c) the amount of fine, or penalty involved; does not exceed fifty lakh rupees. A bare reading o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redeem, the appeal was not cognizable by a single member of the CESTAT. In view of the above, the question of law, as framed above, is answered in favour of the Customs Department and against the respondent and it is held that the impugned order passed by single member of the Tribunal is without jurisdiction and in violation of Section 129C of the Act. It is accordingly set aside and the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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