M/S. Cummins India Limited vs Commissioner Of Customs, Appeal Unit, ...
- CitationAPPEAL NO.C/1036/04
Ratio decidendi
The rule this decision rests on
The Tribunal may, in its discretion under the second proviso to Section 129A(1) of the Customs Act, 1962, refuse to admit an appeal where the amount of duty involved or the fine or penalty determined by the impugned order does not exceed the threshold prescribed in that proviso (fifty thousand rupees), provided the case is not one in which the rate of duty or the value of goods for assessment is in issue. Where the amount involved is below the statutory threshold and the discretion under that proviso is exercised to refuse admission, the appeal may be dismissed on that ground alone, without examining the merits of the case.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
[Arising out of Order-in-Appeal No. 70/2004 AP Misc. (ACC) dtd. 29/7/2004 passed by the Commissioner of Customs, Appeals, Airport, Mumbai]
For approval and signature:
Honble Mr. P.S. Pruthi, Member(Technical) Honble Mr Ramesh Nair, Member(Judicial)
=======================================================
1. Whether Press Reporters may be allowed to see : No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?
2. Whether it should be released under Rule 27 of the :
CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?
3. Whether Their Lordships wish to see the fair copy : seen of the Order?
4. Whether Order is to be circulated to the Departmental: Yes authorities?
=======================================================
M/s. Cummins India Limited :
Appellants
VS
Commissioner of Customs, Appeal Unit, Airport :
Respondent
Appearance
None for the Appellants Shri. M.K. Mall, Asstt. Commissioner(A.R.) for the Respondent
CORAM:
Honble Mr. P.S. Pruthi, Member (Technical) Honble Mr. Ramesh Nair, Member (Judicial)
Date of hearing: 6/8/2015 Date of decision 6/8/2015
ORDER NO.
Per : Ramesh Nair
On going through the records, we find that the amount involved in the case is less than 50,000/-
2. This Tribunal has discretion either to refuse or to admit the appeal under Second proviso to Section 129A of Customs Act, 1962, which is reproduced below:-
SECTION 129A.?Appeals to the Appellate Tribunal. (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order -
(a) .
(b)
c) .
(d) ......:
[Provided ..
(a) ..
(b) ..
(c) ..:
[Provided further that] the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where -
(i) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 125; or
(ii) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or
(iii) the amount of fine or penalty determined by such order, does not exceed [fifty thousands rupees].
[(1A)?Every appeal against any order of the nature
4. In view of the above discretion provided to this Tribunal, we refuse to admit this appeal. Therefore appeal is dismissed only on the ground that amount is below threshold limit of Rs. 50,000/-, without going into merit of the case. (Operative part pronounced in court)
P.S. Pruthi Member (Technical) Ramesh Nair Member (Judicial)
sk
3
This page reproduces a public judgment and a summary of it. It is research material, not legal advice, and it is no substitute for advice from an advocate on your own facts.
Research this judgment with Miss Lucy
Ask what it holds, what has followed it, and what it means for your matter — in plain English, with the citations.
Try Miss Lucy free