2017 (1) TMI 1477

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..... - Held that: - as per the clause (iii) to Second Proviso to Section 129A of the Customs Act, 1962, the appeal is not maintainable where the amount of penalty does not exceed ₹ 2 lakhs - the app .....

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..... 15 dated 25.06.2015 wherein the penalty of ₹ 2 lakhs was imposed. Being aggrieved the appellant has filed the present appeal. 2. Heard Shri B.B. Sharma, Advocate for the appellant and Shri K. .....

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