https://www.taxtmi.com/caselaws?id=72925 The case addressed the jurisdictional dispute between the Central Government and the Appellate Tribunal under Section 131B (2) of the Customs Act. The majority held that if any specified amount (value of goods, duty difference, fine, or penalty) did not exceed Rs. 10,000, the Central Government retained jurisdiction. Following this interpretation, all three appeals were ordered to be returned to the Central Government. The dissenting opinion favored a harmonious construction, suggesting that cases with higher stakes should be transferred to the Tribunal. en-us Mon, 04 Aug 1986 00:00:00 +0530 Wed, 25 May 2011 18:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72925 The case addressed the jurisdictional dispute between the Central Government and the Appellate Tribunal under Section 131B (2) of the Customs Act. The majority held that if any specified amount (value of goods, duty difference, fine, or penalty) did not exceed Rs. 10,000, the Central Government retained jurisdiction. Following this interpretation, all three appeals were ordered to be returned to the Central Government. The dissenting opinion favored a harmonious construction, suggesting that cases with higher stakes should be transferred to the Tribunal. Case-Laws Central Excise Mon, 04 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72925