https://www.taxtmi.com/caselaws?id=220313 CBEC Circular No. 390/Misc/163/2010-JC dated 20.10.2010 directs that appeals should not be filed where duty or penalty is below the prescribed threshold of one lakh rupees. Applying that administrative instruction, the Tribunal dismissed Revenue's appeal against a penalty of 50,000 rupees after noting that the first appellate authority had already set aside the penalty. The Tribunal expressly left the substantive question of law undecided, to be examined in an appropriate case. en-us Wed, 16 Jan 2013 00:00:00 +0530 Sun, 20 Jan 2013 19:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220313 CBEC Circular No. 390/Misc/163/2010-JC dated 20.10.2010 directs that appeals should not be filed where duty or penalty is below the prescribed threshold of one lakh rupees. Applying that administrative instruction, the Tribunal dismissed Revenue's appeal against a penalty of 50,000 rupees after noting that the first appellate authority had already set aside the penalty. The Tribunal expressly left the substantive question of law undecided, to be examined in an appropriate case. Case-Laws Customs Wed, 16 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220313