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of <h1>Special Leave Petitions dismissed as customs duty dispute falls below statutory monetary threshold; related civil appeal also dismissed</h1> SC declined maintainability of Special Leave Petitions because the customs duty in dispute falls below the statutory monetary threshold for SLPs, ... Maintainability of SLP - monetary limit involved in the SLP - Valuation - Determination of Customs duty - HELD THAT:- Similar issue decided in COMMISSIONER OF CUSTOMS VERSUS M/S SEDNA IMPEX PVT. LTD. [2025 (8) TMI 322 - SC ORDER] where it was held that 'Having regard to the low tax ( i.e. below Rupees Fifty Lakhs ), it is declined to entertain these Special Leave Petitions. The Special Leave Petitions are, accordingly, dismissed.' The Civil Appeal is dismissed. 1. 'Delay condoned.' 2. Learned counsel for the appellant conceded that a similar matter had been dismissed by this Court vide order dated 01.08.2025 in Civil Appeal Nos. 9951-9976 of 2025. 3. In view of the concession and the precedent of the prior dismissal, the Civil Appeal is dismissed.
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