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        2023 (12) TMI 799 - SCH - Customs

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        Indian Supreme Court Dismisses Appeals Due to Low Tax Impact; Legal Questions Remain Open for Future Cases. 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 ...
                        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.

                              Indian Supreme Court Dismisses Appeals Due to Low Tax Impact; Legal Questions Remain Open for Future Cases.

                              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 notification dated 02.11.2023 was cited, but the low tax impact led to the appeals not being considered. All pending applications were disposed of.


                              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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