PRAVEEN SINGH PATWAL Vs. COMMISSIONER OF CUSTOMS (PREVENTIVE)

JUDGEMENT

(1.) This appeal is directed against the order dated 25th January, 2017 passed by the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT'). The said impugned order was passed in an appeal filed by the Appellant against the order dated 25th June, 2015 passed by the Commissioner of Customs, New Delhi. 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 Rs. 2 lakhs.

(2.) Admit.

(3.) The following question of law is framed for consideration :