2023 (9) TMI 367 - SCH - Customs

Misdeclaration of value as well as description of goods - confiscation - HELD THAT - This Court is of the opinion that no useful purpose will be served in entertaining the appeal. It is, however, made clear that question of law sought to be urged is kept open. Appeal dismissed.

Summary

Title: Supreme Court Judgment 2023 (9) TMI 367 - SC Order

Judges: Hon'ble Mr. Justice S. Ravindra Bhat and Hon'ble Mr. Justice Aravind Kumar

Representation:
- Appellant represented by Mr. Balbir Singh, A.S.G. and others
- Respondent represented by Mr. Priyanshu Upadhyay and others

Decision:
- Court finds no useful purpose in entertaining the appeal due to tax effect
- Question of law raised in the appeal is kept open
- Appeal is dismissed