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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Indian Supreme Court Dismisses Appeals Due to Low Tax Impact; Legal Questions Remain Open for Future Cases.</h1> The SC of India dismissed the civil appeals due to low tax effect, leaving the questions of law open for consideration in future cases. The customs ... Dismissal of appeals owing to low tax effect - Reservation of questions of law for consideration in other cases - Disposal of pending applications consequent to final orderDismissal of appeals owing to low tax effect - Reservation of questions of law for consideration in other cases - Civil appeals dismissed on account of low tax effect while leaving questions of law open for future appropriate cases. - HELD THAT: - The appellant placed on record a submission that, in view of the Customs Notification dated 02.11.2023, the appeals no longer deserved consideration because the tax effect was low. The Court accepted that submission, recorded it, and dismissed the civil appeals on that basis. The Court expressly refrained from adjudicating any substantive question of law and kept such questions open to be advanced in other appropriate cases. As a consequential direction, pending applications were disposed of.Appeals dismissed owing to low tax effect; questions of law left open for determination in other appropriate cases; pending applications disposed of.Final Conclusion: The Supreme Court dismissed the civil appeals on the ground of low tax effect, recorded the appellant's submission regarding the Customs Notification dated 02.11.2023, left questions of law open for consideration in other cases, and disposed of pending applications. In view of a Customs Notification dated 02.11.2023 issued by the Ministry of Finance, Government of India, the appellant submitted that these appeals lack sufficient tax consequence. The submission was placed on record. 'The Civil Appeals are dismissed owing to low tax effect,' while leaving the substantive 'questions of law, if any, open, to be advanced in any other appropriate case.' All pending application(s) stand disposed of.
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