2017 (2) TMI 52

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....Appellant : Mr. Hari Radhakrishnan For the Respondents : Mr. S. Gurumoorthy JUDGMENT [ Judgment of the Court was delivered by R. Subbiah, J. ] This Civil Miscellaneous Appeal is directed against the Final Order No.40670/2016, dated 21.04.2016 in Appeal No.C/40651/2015-SM passed by the second respondent. 2. The appellant herein filed shipping bills on behalf of the exporter M/s.Sesha....

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....d the excess amount along with interest. 3. The Assistant Commissioner of Customs (SIIB), Tuticorin, treating the error committed by the appellant as an offence punishable under Section 114AA of the Customs Act, 1962, issued a show cause notice dated 26.09.2013 to the exporters and to the appellant. The show cause notice demanded payment of Rs. 3,71,703/- under Section 28 of the Customs Act, 19....

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....ed 21.04.2016, in Final Order No.40670/2016, dismissed the appeal on the ground that the penalty involved in the case was only Rs. 25,000/-. Aggrieved over the said order, the present appeal has been laid. 4. The learned counsel for the appellant submitted that the appeal was dismissed by the second respondent only on the ground that since the penalty is only for a small amount of Rs. 25,000/-,....

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....ulations, 2013, is liable to be dismissed, that too, at the stage of admission itself. It is further contended that though the amount is being less, the payment of penalty amount will have a bearing on the renewal of licence. When that being the position, the Tribunal ought to have entertained the appeal. 6. Per contra, the learned counsel for the respondents made a submission that the appeal w....