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2015 (9) TMI 30 - HC - CustomsSetting aside of confiscation and penalty order Monetary limit Whether Tribunal's order setting aside confiscation and penalty ordered by Adjudicating Authority is in order, when there is clear violation of procedure contemplated under EXIM Policy by importer Held that:- AO initially imposed redemption fine and penalty, which, on appeal, was subsequently reduced by Commissioner (Appeals) and on further appeal by assessee, Tribunal set aside order of Commissioner (Appeals) Therefore, very clear from records that monetary limit having been fixed at ₹ 2 lakhs, even as per order of Commissioner (Appeals), redemption fine and penalty being less than ₹ 2 lakhs, appeal is not maintainable Without going into merits of question of law formulated appeal dismissed as not maintainable Decided against revenue.
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