2023 (8) TMI 625 - SCH - Customs

Maintainability of appeal - low tax effect involved in the appeals - Confiscation of cars imported from Japan and penalty - Type Approval Certificate/COP - HELD THAT - There are no merit in these appeals impugning the order(s) of the Division Bench of the Delhi High Court. Further on account of the low tax effect involved in these appeals, we do not think that these appeals would survive for any further consideration. The appeals stand dismissed.

Summary

The Supreme Court dismissed the appeals as they found no merit in them, stating that due to the low tax effect involved, the appeals would not survive for further consideration.