Low tax effect maintainability challenge deferred as rights were reserved for any adverse final Tribunal order.

The Delhi HC considered appeals limited to the Tribunal's maintainability rulings on the Department's appeals for low tax effect. It noted that the Tribunal was separately examining the appellants' right to file appeals against assessment orders made under Section 17(5) of the Customs Act, 1962. Given that narrow scope and the express reservation of the appellants' right to challenge any adverse final order, the Court found no basis to entertain the appeals at that stage and disposed of them with liberty to assail any final order, including on maintainability.

---

---

Issues: Whether the appeals challenging the Tribunal's orders on the maintainability of the Department's appeals on the ground of low tax effect should be entertained at this stage, and whether the appellants' rights should be reserved to challenge any adverse final order.

Analysis: The appeals were directed against orders dealing only with the maintainability question. The Court noted that the Tribunal was separately examining the appellants' right to institute appeals against assessment orders framed pursuant to Section 17(5) of the Customs Act, 1962. In view of this limited scope and the reservation of the appellants' rights to challenge any adverse final order, the Court found no justification to entertain the appeals at the present stage.

Outcome: The appeals were disposed of at this stage, with rights reserved to assail any final order that may be passed by the Tribunal, including on maintainability.

---