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2017 (3) TMI 1647 - AT - CustomsPenalty - Section 129A of CA - Held that: - Section 129A proviso (iii) of the Customs Act, 1962 provides that appeal may not be heard by the Tribunal where the amount of fine or penalty does not exceed rupees two lakhs - In the instant case, the penalty is below the prescribed limit. Hence, the appeal cannot be heard - appeal filed by the appellant is dismissed in liminie.
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