SUDHIR AGARWAL,J. - (1.) Heard Sri Dipak Seth, learned counsel appearing for appellant, and Sri G.K. Sarkar, Senior Advocate, assisted by Sri Tushar Verma, for respondents.
(2.) This is an appeal under Section 130 of Customs Act, 1962 (hereinafter referred to as Act, 1962) against Final Order No. C/A/70822/2016-CE(DB), dated 14-9-2016 passed by Customs, Excise and Service Tax Appellate Tribunal, Allahabad (hereinafter referred to as "Tribunal") in Customs Appeal No. C/3381/2012 and 3382/2012-CU(DB), (Commissioner of Customs, Lucknow v. J.K. Export and Import House and Another).
(3.) It was admitted on the following substantial questions of law : "(i) Whether the Customs, Excise and Service Tax Appellate Tribunal, Allahabad is correct in holding that the amount in dispute are less than prescribed limit under the litigation policy when the amount of duty with penalty and interest involved in much above Rs. 10,00,000/-? (ii) Whether the impugned Final order dated 14-9-2016 passed by the Hon'ble Customs, Excise and Service Tax Appellate Tribunal, Allahabad is contrary to the instructions dated 17-8-2011 and 17-12-2015 relating to litigation policy?";