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2018 (12) TMI 449 - HC - CustomsMonetary amount involved in the appeal - Penalty u/s 112 and 117 of the Customs Act, 1962 - Invocation of second proviso to Section 129A - Held that:- The CESTAT, which has been conferred jurisdiction under law to adjudicate and decide the issues, both on facts and law in all cases, is expected to do so after adverting to relevant facts. However, a small area of discretion is given to the CESTAT i.e. where the value of the subject matter of the appeal is lower than ₹ 2 lakhs. The parliamentary intent presumably was that in regard to such matters the CESTAT should not be compelled to decide the appeals before it in all cases on merits and rather should be permitted to exercise its jurisdiction in taking up matters having regard to the complexity of the facts or law involved. In the present case, the CESTAT appears to have considered the fact that the appeal value was low - appeal dismissed.
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