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of <h1>Statutory monetary threshold governs appeal maintainability: aggregate of redemption, fine and penalty below Rs.1,00,00,000 makes appeal not maintainable</h1> <h3>The Commissioner of Customs (Preventive) Versus T.V. Abdul Khader.</h3> The SC upheld the HC's conclusion that the statutory monetary threshold governs maintainability: where the aggregate of redemption, fine and penalty falls ... Maintainability of petition - monetary limit involved in the appeal - setting aside of confiscation and the penalty imposed on the respondent by the original authority - HELD THAT:- The view taken by the High Court is agreed upon that when the amount of redemption, fine and penalty taken together is below the threshold limit of Rs. 1,00,00,000/-, as fixed by the Central Board of Indirect Taxes and Customs, the appeal certainly was not maintainable. SLP dismissed. Delay condoned. The High Court's order of 12 November 2024 is affirmed: the value involved is 'much below the threshold limit.' CESTAT had set aside the confiscation and the penalty imposed by the original authority; the High Court declined to interfere with that part. The court agreed with the High Court's view that when 'the amount of redemption, fine and penalty taken together is below the threshold limit of Rs. 1,00,00,000/- (Rupees one crore), as fixed by the Central Board of Indirect Taxes and Customs,' the appeal is not maintainable. Consequently, the Special Leave Petition is dismissed and any pending application stands disposed of.
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