BRIEF FACTS: The appellant challenged the penalty of Rs 5000 imposed against him before the CESTAT by preferring an appeal. The said appeal was listed for admission in view of clause (iii) of second proviso to Section 129A of Customs Act, 1962 which provides that if the amount is less than Rs.2 lakhs, the Appellate Tribunal … Continue reading DISCRETIONARY POWER OF TRIBUNAL TO ADMIT APPEAL OR OTHERWISE BASED ON QUANTUM OF DUTY OR PENALTY IS NOT APPLICABLE TO APPEALS FILED AGAINST ORDER PASSED BY COMMISSIONER OF CUSTOMS AS ADJUDICATING AUTHORITY: CESTAT