https://www.taxtmi.com/caselaws?id=107360 The appeal was dismissed by the Tribunal due to lack of jurisdiction, emphasizing the necessity of adhering to the prescribed legal avenues for appeals and revisions under the Customs Act, 1962. The appellant's challenges regarding the condonation of delay, reduction of penalty, and absolute confiscation of currency were addressed, with the High Court ruling on the legitimacy of the penalty notice and restricting enforcement beyond the reduced penalty amount. The Court also clarified the jurisdiction of the Appellate Tribunal and the Central Government for revisions, underscoring the hierarchical structure of legal redressal mechanisms in customs matters. en-us Thu, 16 Jan 2003 00:00:00 +0530 Wed, 21 Mar 2012 18:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107360 The appeal was dismissed by the Tribunal due to lack of jurisdiction, emphasizing the necessity of adhering to the prescribed legal avenues for appeals and revisions under the Customs Act, 1962. The appellant's challenges regarding the condonation of delay, reduction of penalty, and absolute confiscation of currency were addressed, with the High Court ruling on the legitimacy of the penalty notice and restricting enforcement beyond the reduced penalty amount. The Court also clarified the jurisdiction of the Appellate Tribunal and the Central Government for revisions, underscoring the hierarchical structure of legal redressal mechanisms in customs matters. Case-Laws Customs Thu, 16 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107360