2016 (9) TMI 276

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....e Respondent ORDER After hearing both sides on 4/8/2016, the matter was reserved for the order.  However, on going through the records, I find that  including all three appeals the penalty amount involved in the cases is Rs.  1,00,000 /-. 2.  This Tribunal has discretion either to refuse or to admit the appeal  under Second proviso to Section 129A of Customs Act, ....

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....goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 125; or (ii)  in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty....