2023 (12) TMI 799 - SCH - Customs

Maintainability of appeal - low tax effect - appellant submitted that in view of Customs Notification dated 02.11.2023, issued by the Ministry of Finance, Government of India, these appeals may not survive for consideration, owing to low tax effect - Attachment and Recovery of Customs duties - Scope of the Definition Defaulter - HELD THAT - The Civil Appeals are dismissed owing to low tax effect keeping the questions of law, if any, open, to be advanced in any other appropriate case.

Summary

Title: Supreme Court Judgment on Low Tax Effect

Court: Supreme Court of India

Judges: Hon'ble Mrs. Justice B.V. Nagarathna and Hon'ble Mr. Justice Ujjal Bhuyan

Case: Civil Appeals

Decision: Appeals dismissed due to low tax effect, questions of law left open for future cases

Legal Representatives:
- For Appellant(s): Mr. Arijit Prasad, Sr. Adv. and others
- For Respondent(s): Mr. P. A. Noor Muhamed, AOR and others

Key Points:
- Customs Notification dated 02.11.2023 cited by the Ministry of Finance, Government of India
- Appeals not considered due to low tax effect
- Questions of law can be raised in future cases
- Pending application(s) disposed of