Monetary threshold for Customs appeals determines maintainability where redemption fine and penalty fall below the prescribed limit.

The text states that a Customs appeal was treated as not maintainable where the aggregate of redemption fine and penalty fell below the monetary threshold prescribed for appeals. It notes that the confiscation and penalty had already been set aside by the Tribunal, the High Court declined interference, and the challenge was rejected because the threshold requirement was not satisfied.

---

---

Issues: Whether the Customs appeal was maintainable when the aggregate of redemption fine and penalty was below the monetary threshold limit fixed by the Central Board of Indirect Taxes and Customs.

Analysis: The value involved was found to be much below the threshold limit. The confiscation and penalty imposed by the original authority had already been set aside by the Tribunal, and the High Court had declined interference. In that setting, the aggregate of redemption fine and penalty being below Rs. 1,00,00,000, the appeal was treated as not maintainable.

Conclusion: The challenge to the High Court order was rejected and the appeal was held to be not maintainable because the monetary threshold was not met.

---