2024 (11) TMI 304 - SCH - Customs

Maintainability pf appeal on low tax effect - HELD THAT - As appellant submitted that in view of the Notification bearing No. 380/Miscellaneous/30/2023-JC (Instruction) dated 2.11.2023 and monetary threshold for filing of cases before this Court being enhanced and there being low tax effect in these appeals, appropriate orders may be made. In the circumstances, the appeals are dismissed having regard to the low tax effect.

Summary

The Supreme Court dismissed the appeals due to low tax effect following the enhanced monetary threshold for filing cases. Pending applications were disposed of accordingly. (Case Citation: TMI)