2024 (7) TMI 1519

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..... ppeals instituted by the Department on the ground of low tax effect - HELD THAT:- Since the orders impugned herein presently deals only with the maintainability question, there would be no justification to entertain them at this stage, since all rights of the petitioner would stand reserved to assail any order adverse to them if drawn by the Tribunal including on the ground of maintainability. Whi .....

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..... a challenge raised to the maintainability of the appeals instituted by the Department on the ground of low tax effect. We note that apart from the above the Tribunal is also examining the right of the appellants to have instituted appeals against the orders of assessment which came to be framed pursuant to Section 17(5) of the Customs Act, 1962 [ Act ]. 2. While we are aware of identical question .....

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