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2015 (2) TMI 416 - AT - CustomsAdmissibility of appeal - Discretion of Tribunal to admit appeal - Held that:- 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. - The present appeal is admittedly filed against order of the Commissioner which is covered under clause (a) therefore there is no discretion of this Tribunal whether not to admit the appeal. Therefore, the appellant has statutory right of appeal against order passed by the Commissioner, irrespective of any amount involved - Decided in favour of assessee.
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