https://www.taxtmi.com/caselaws?id=256416 The Tribunal ruled that the appellant had a statutory right of appeal against an order of the Commissioner falling under clause (a) of section 129A of the Customs Act, irrespective of the penalty amount involved. The discretion of the Tribunal to admit appeals based on specified criteria in the second proviso of section 129A was held to be limited to orders falling under clauses (b), (c), and (d) of the section, not applicable to orders under clause (a). This decision clarifies the distinction in the application of the Tribunal's discretion, ensuring the appellant's right to appeal against the Commissioner's order under clause (a) is upheld. en-us Fri, 26 Dec 2014 00:00:00 +0530 Fri, 14 Aug 2015 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256416 The Tribunal ruled that the appellant had a statutory right of appeal against an order of the Commissioner falling under clause (a) of section 129A of the Customs Act, irrespective of the penalty amount involved. The discretion of the Tribunal to admit appeals based on specified criteria in the second proviso of section 129A was held to be limited to orders falling under clauses (b), (c), and (d) of the section, not applicable to orders under clause (a). This decision clarifies the distinction in the application of the Tribunal's discretion, ensuring the appellant's right to appeal against the Commissioner's order under clause (a) is upheld. Case-Laws Customs Fri, 26 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256416