TMI Blog2017 (2) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... hat: - when payment of penalty has a bearing on the renewal of licence, the second respondent ought to have entertained the appeal and disposed it of on merits - the matter is remitted to the second respondent for fresh consideration. The second respondent is directed to entertain the appeal and dispose of the same on merits and in accordance with law - appeal restored - appeal allowed - decided i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was 4.4% and for the rest of the paper, it was 2.4%. However, by mistake, the rate of drawback was mentioned as 4.4% as against the correct rate of 2.4% applicable to the MG poster paper exported. The Department also sanctioned the amount as classified without noticing the excess rate of drawback mentioned in the shipping bill. The exporters, on their own, noticed the mistake of claiming excess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Additional Commissioner, as per order-in-original No.20/2014, dated 23.09.2014, imposed a penalty of ₹ 10,000/- on the exporter and ₹ 50,000/- on the appellant after a lapse of one year from the date of issuance of show cause notice. Aggrieved by the imposition of penalty, the appellant filed an appeal before the Commissioner of Customs (Appeals). The Commissioner of Customs (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve Thousands only) and Revenue has made a policy not to seek appeal remedy upto an amount of ₹ 10,00,000/- (Rupees Ten Lakhs only) of demand, this appeal is dismissed on pecuniary jurisdiction. 5. Assailing the order passed by the second respondent Tribunal, the learned counsel for the appellant contended that since the Revenue has taken a policy decision not to seek appeal remedy upto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cond respondent. 7. Irrespective of the submissions made by the learned counsel on either side, this Court is of the view that when payment of penalty has a bearing on the renewal of licence, the second respondent ought to have entertained the appeal and disposed it of on merits. Therefore, without going into the merits of the claim made by the appellant, this Court sets aside the order dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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