2015 (2) TMI 416

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....oner (AR) ORDER Per: Ramesh Nair: The appeal listed for admission for the reason that the case involved penalty of Rs. 5000/- and as per the clause (iii) of Second proviso to section 129A of Customs Act, 1962, if the amount is less than Rs. 2 lakhs this appellate Tribunal has discretion to admit the appeal or otherwise. 2. Shri Stelin Mathew, Ld. Counsel for the appellant submits that ....

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....st such order - (a) a decision or order passed by the Commissioner of Customs] as an adjudicating authority; (b) an order passed by the Commissioner (Appeals) under section 128A; (c) an order passed by the Board or the Appellate Commissioner of Customs] under Section 128, as it stood immediately before the appointed day; (d) an order passed by the Board or the [Commissioner of Customs]....

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....determined by such order, does not exceed fifty thousand rupees. From the second proviso, it is clear that the discretion of the appellate Tribunal to admit the appeal is provided only in respect of the appeals filed against order specified under clause (b), (c) and (d) and not in respect of order specified under clause (a) of sub-section (1) of section 129A of Customs Act, 1962. 5.1 The pre....