2023 (6) TMI 864 - SCH - Customs

Maintainability of appeal - monetary amount involved in the appeal - HELD THAT - It is stated that the tax amount involved in the present case is Rs. 22.5 lakhs below the limit of Rs. 25 lakhs indicated by the concerned notification for the Revenue to appeal. The appeals are dismissed for low tax effect leaving the question of law open.

Summary

The Supreme Court of India dismissed the appeals due to the tax amount involved being below the Rs. 25 lakhs limit for the Revenue to appeal. The question of law remains open, and pending applications will be disposed of.