RAJIV PRAFUL KAMDAR Vs. COMMISSIONER OF CUSTOMS (EXPORT)

JUDGEMENT

(1.) THE appeal listed for admission for the reason that the case involved penalty of Rs. 5000/ -and as per the clause (iii) of Second proviso to section 129A of Customs Act, 1962, if the amount is less than Rs. 2 lakhs this appellate Tribunal has discretion to admit the appeal or otherwise.

(2.) Shri Stelin Mathew, Ld. Counsel for the appellant submits that as per the second proviso to section 129A this discretion is available to only the appeal against order specified under clause (b), (c) and (d) of sub -section (1) of section 129A. The present appeal was filed against order passed by the Commissioner which filed under clause (a) of sub -section (1) of section 129A therefore he submits that the discretionary provisions of this Tribunal does not apply in the present case.

(3.) SHRI A.K. Singh, Addl. Commissioner (AR) fairly conceded.