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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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