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2016 (9) TMI 276 - AT - CustomsAcceptance or rejection of Appeal - Discretion of Tribunal to admit or refuse the appeal - Second proviso to Section 129A of Customs Act, 1962 - Held that: - in view of the discretion provided to the Tribunal, the appeal is dismissed, only on the ground that amount is below threshold limit of ₹ 2,00,000/-, without going into merit of the case - appeal rejected.
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