- (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 : Heard both sides. Considering the fact that only a petty amount of Rs. 10,000/- is involved in this case, the appeal as well as the stay petition are dismissed at the admission stage without going into the merit of the case.
(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.;