https://www.taxtmi.com/caselaws?id=332015 The Appellate Tribunal CESTAT MUMBAI dismissed the appeal under the Second proviso to Section 129A of the Customs Act, 1962, as the penalty amount involved was below the prescribed threshold of Rs. 2,00,000/-. The Tribunal exercised its discretion to refuse admission solely based on the penalty amount falling short of the statutory limit, without considering the merits of the case. This decision underscores the importance of adhering to statutory provisions in determining the admissibility of appeals before the Appellate Tribunal in customs cases. en-us Thu, 18 Aug 2016 00:00:00 +0530 Wed, 07 Sep 2016 12:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332015 The Appellate Tribunal CESTAT MUMBAI dismissed the appeal under the Second proviso to Section 129A of the Customs Act, 1962, as the penalty amount involved was below the prescribed threshold of Rs. 2,00,000/-. The Tribunal exercised its discretion to refuse admission solely based on the penalty amount falling short of the statutory limit, without considering the merits of the case. This decision underscores the importance of adhering to statutory provisions in determining the admissibility of appeals before the Appellate Tribunal in customs cases. Case-Laws Customs Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332015