(4)The President or any other member of the Appellate Tribunal authorised in this behalf by the President may, sitting singly, dispose of any case which has been allotted to the Bench of which he is a member where-(a)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(b)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(c)the amount of fine or penalty involved, does not exceed [ten lakh rupees] [ Substituted by Act 33 of 1996, Section 66, for " one lakh rupees" (w.e.f. 28.9.1996).].
