2023 (11) TMI 274 - SCH - Customs

Maintainability of appeal - principle of low tax effect - Valuation of imported goods - white poppy seeds 99% purity - Tribunal has discarded the valuation and demand on the basis of Public Ledger price - HELD THAT - These Civil Appeals are dismissed on account of the principle of low tax effect.

Summary

The Supreme Court dismissed Civil Appeals due to low tax effect based on the submission by counsel Ms. Anu Sura. Pending applications, if any, are disposed of.