https://www.taxtmi.com/caselaws?id=789819 A revenue appeal under Section 130 of the Customs Act was treated as not maintainable because the CBIC monetary limit for High Court appeals was Rs. 1 crore and no quantified penalty survived against the Customs Broker; reliance on the importer's overall investigation value was rejected as irrelevant to the respondent's own liability. The Tribunal's deletion of penalties under Sections 112(a) and 114AA was also left undisturbed because it rested on factual findings that the broker performed only a ministerial role, filed documents supplied by the importer, and lacked knowledge of any fraud or forgery, so no substantial question of law arose and no exception to the litigation policy applied. en-us Thu, 09 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789819 A revenue appeal under Section 130 of the Customs Act was treated as not maintainable because the CBIC monetary limit for High Court appeals was Rs. 1 crore and no quantified penalty survived against the Customs Broker; reliance on the importer's overall investigation value was rejected as irrelevant to the respondent's own liability. The Tribunal's deletion of penalties under Sections 112(a) and 114AA was also left undisturbed because it rested on factual findings that the broker performed only a ministerial role, filed documents supplied by the importer, and lacked knowledge of any fraud or forgery, so no substantial question of law arose and no exception to the litigation policy applied. Case-Laws Customs Thu, 09 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789819