(1.) In this writ application, the petitioner, being the Customs House Clearing Agent holding license under Customs Hosue Agents Licensing Regulations, 2004, hereinafter referred to as CHALR, 2004, has challenged Order No. S-719/A-899/Kol/08 dated 15th September, 2008 passed by the Customs, Excise & Service Tax Appellate Tribunal, Eastern Regional Bench, Kolkata in Customs Appeal No. 230/2008. The order impugned is set out hereinbelow for convenience :
(2.) The learned Tribunal has apparently not considered the merits of the appeal, but dismissed the appeal on the ground that a petty amount of Rs. 10,000/- had been imposed on the appellant by way of penalty.
(3.) There is no provision for dismissal of an appeal only on the ground of the penalty amount being a paltry amount. The learned Tribunal was obliged to consider the merits of the appeal.