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of <h1>Appeals Dismissed Due to Low Tax Effect per CBDT Circular, All Related Applications Disposed, Instruction F.No.390/Misc/30/2023-JC</h1> <h3>COMMISSIONER OF CUSTOMS (IMPORTS) MUMBAI Versus NOVATEUR ELECTRICAL DIGITAL SYSTEMS PVT LTD.</h3> COMMISSIONER OF CUSTOMS (IMPORTS) MUMBAI Versus NOVATEUR ELECTRICAL DIGITAL SYSTEMS PVT LTD. - TMI Heard submissions for both sides. The court noted that, per the respondent's application for dismissal, the 'tax effect of the subject matter of the appeals is falling below the threshold contained in CBDT circular providing litigation policy of the Govt. of India i.e. Central Board of Indirect Taxes and Customs (Board), vide its instruction F.No.390/Misc/30/2023-JC dated 02.11.2023.' Applying that policy, the court held: 'The appeals are dismissed accordingly.' All pending applications stand disposed of.
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