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<h1>Appeal Dismissed Due to Low Tax Effect; Pending Applications to Be Resolved per Decision.</h1> <h3>COMMISSIONER OF CUSTOMS Versus M/s. LAVEENA COMBERS</h3> The SC dismissed the appeal on the grounds of low tax effect, as argued by the appellant's counsel. Any pending applications related to the case will be ... Maintainability of appeal - low tax effect - Classification of Acrylic fiber vis-a-vis soft waste - Order of Commissioner (appeals) confirmed by the tribunal - HELD THAT:- The appeal is dismissed on account of low tax effect. The Supreme Court dismissed the appeal due to low tax effect as submitted by the appellant's counsel Mr. Rupesh Kumar. Pending applications, if any, will be disposed of accordingly.