https://www.taxtmi.com/caselaws?id=788407 Appeals against penalty orders below the statutory threshold may be refused admission under the second proviso to Section 129A(1) of the Customs Act, 1962. The Tribunal exercised that discretion and dismissed the appeals as not maintainable because each penalty was below the threshold. Certified copies dispatched by speed post and not returned undelivered attracted the Section 27 General Clauses Act presumption of delivery, which remained unrebutted. The determination was confined to admissibility and maintainability; the merits of the penalties were not examined. en-us Thu, 19 Mar 2026 00:00:00 +0530 Sat, 21 Mar 2026 08:29:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788407 Appeals against penalty orders below the statutory threshold may be refused admission under the second proviso to Section 129A(1) of the Customs Act, 1962. The Tribunal exercised that discretion and dismissed the appeals as not maintainable because each penalty was below the threshold. Certified copies dispatched by speed post and not returned undelivered attracted the Section 27 General Clauses Act presumption of delivery, which remained unrebutted. The determination was confined to admissibility and maintainability; the merits of the penalties were not examined. Case-Laws Customs Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788407