2023 (8) TMI 625

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..... of cars imported from Japan and penalty - Type Approval Certificate/COP - HELD THAT:- There are no merit in these appeals impugning the order(s) of the Division Bench of the Delhi High Court. Further on account of the low tax effect involved in these appeals, we do not think that these appeals would survive for any further consideration. The appeals stand dismissed. - HON'BLE MRS. JU .....

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..... of India. In the circumstances, these appeals may be considered in detail. Having heard learned senior counsel for the appellant-Department and on perusal of the material on record, we find no merit in these appeals impugning the order(s) of the Division Bench of the Delhi High Court. Further on account of the low tax effect involved in these appeals, we do not think that these appeals would .....

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