2024 (1) TMI 291 - SCH - Customs

Maintainability of appeal - monetary amount involved in the appeal - Tribunal has dismissed the revenue appeal on the ground of Monetary limit (low tax efffect) - HELD THAT - The Appeal is dismissed owing to low tax effect, leaving the question of law, is any, open.

Summary

The Supreme Court dismissed the appeal due to low tax effect, leaving the question of law open. The delay was condoned, and pending applications were disposed of.