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of <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 ... Maintainability of appeal - low tax effect - appellant submitted that in view of Customs Notification dated 02.11.2023, issued by the Ministry of Finance, Government of India, these appeals may not survive for consideration, owing to low tax effect - Attachment and Recovery of Customs duties - Scope of the Definition “Defaulter” - HELD THAT:- The Civil Appeals are dismissed owing to low tax effect keeping the questions of law, if any, open, to be advanced in any other appropriate case. 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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