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2016 (9) TMI 276 - CESTAT MUMBAI

2016 (9) TMI 276 - CESTAT MUMBAI - TMI - Acceptance 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. - C/224 TO 226/05-NZB - A/89250-89252/16/CB - Dated:- 18-8-2016 - Mr Ramesh Nair, Member( .....

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duced below:- SECTION 129A. Appeals to the Appellate Tribunal. - (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order - (a) …………………………... (b) …………………………... (c) …………………………... (d) ………………&hell .....

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