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<h1>Supreme Court Dismisses Appeals Due to Low Tax Impact; All Pending Applications Resolved by Justices.</h1> <h3>COMMISSIONER OF CUSTOMS (IMPORT) Versus RADHEYSHYAM RATANLAL</h3> The SC disposed of the appeals due to a low tax effect, following the respondent's counsel's submission. All pending applications were also resolved. The ... Maintainability of appeal - low tax effect - HELD THAT:- The appeals stand disposed of owing to low tax effect. The Supreme Court disposed of the appeals due to low tax effect as per the submission by the respondent's counsel. Pending applications were also disposed of. Justices: B.V. Nagarathna and Nongmeikapam Kotiswar Singh. Appellant represented by Mr. N Venkataraman and others. Respondent represented by Mr. Prabhat Kumar and others.