2024 (1) TMI 202 - SCH - Customs

Maintainability of appeal - monetary limit involved in the appeal - Classification of imported goods - Mitsubishi brand Air Conditioner-Outdoor units and Air Conditioner-Indoor units of more than two ton capacity - HELD THAT - Considering the quantum of tax effect, this appeal not entertained and the same is dismissed.

Summary

The Supreme Court condoned the delay in filing the civil appeal but declined to entertain it due to the quantum of tax effect. The appeal was dismissed, but the question of law was left open for a future case. Pending applications were also disposed of.