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The High Court held that the circular setting monetary limits for filing appeals before tribunals and courts would not apply in cases involving smuggling where orders for absolute confiscation of goods and imposition of penalties are issued without any right of redemption upon payment of duty and penalties. Since one possible outcome in the present case was absolute confiscation without redemption rights, the appeal could not be dismissed on the ground that the duty payable was less than the prescribed monetary limit. Consequently, the objection regarding maintainability of the appeal was rejected, and the matter was listed for further hearing.
The High Court held that the circular setting monetary limits for filing appeals before tribunals and courts would not apply in cases involving smuggling where orders for absolute confiscation of goods and imposition of penalties are issued without any right of redemption upon payment of duty and penalties. Since one possible outcome in the present case was absolute confiscation without redemption rights, the appeal could not be dismissed on the ground that the duty payable was less than the prescribed monetary limit. Consequently, the objection regarding maintainability of the appeal was rejected, and the matter was listed for further hearing.
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