2017 (11) TMI 729

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..... - In the present case, the appeal before the CESTAT was appealable under Section 129 (1) (a) of the Act and not under Section 129A (1) (b), (c) or (d) of the Act. Therefore, the second proviso to Section 129A of the Act did not apply as far as the appeal of the Appellant herein was concerned. This is clearly an error apparent on the face of the impugned order of the CESTAT. The Court sets asid .....

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..... . The said appeal has been dismissed by the CESTAT by invoking clause (iii) to the second proviso to Section 129A of the Customs Act, 1962 ( Act ) on the ground that penalty imposed upon the Appellant, in terms of the impugned order of the Commissioner of Customs, did not exceed ₹ 2 lakhs. 2. Admit . 3. The following question of law is framed for consideration: Whether the CESTAT er .....

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..... appeal before the CESTAT was appealable under Section 129 (1) (a) of the Act and not under Section 129A (1) (b), (c) or (d) of the Act. Therefore, the second proviso to Section 129A of the Act did not apply as far as the appeal of the Appellant herein was concerned. This is clearly an error apparent on the face of the impugned order of the CESTAT. 6. Consequently, the Court sets aside the impu .....

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