2025 (2) TMI 1065 - SCH - Customs

Maintainability of appeal - appellant states that the appeal may be disposed of due to its low tax effect - HELD THAT - The appeal is disposed of without deciding the question of law due to low tax effect. Appeal disposed off.

Summary

The Supreme Court, with Hon'ble Chief Justice Sanjiv Khanna and Hon'ble Mr. Justice Sanjay Kumar, disposed of an appeal due to its low tax effect without deciding the legal question. The delay was condoned, and pending applications were also disposed of accordingly. The appellant's counsel requested the appeal's disposal based on its low tax impact, leading to the court's decision.