Special leave petition dismissed: appeal not maintainable because value falls below prescribed pecuniary threshold for appeals SC dismissed the special leave petition, affirming the High Court's conclusion that an appeal was not maintainable because the value involved fell below ...
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Special leave petition dismissed: appeal not maintainable because value falls below prescribed pecuniary threshold for appeals
SC dismissed the special leave petition, affirming the High Court's conclusion that an appeal was not maintainable because the value involved fell below the pecuniary threshold fixed by the Central Board of Indirect Taxes and Customs for HC appeals. The HC had set aside confiscation and penalty, and SC held the appeal would not lie in view of the prescribed monetary limit, thereby dismissing the SLP.
"Delay in filing as well as refiling is condoned." Parties agreed a similar issue was earlier dismissed by order dated 25.07.2025 in Special Leave Petition (C) Diary No. 21917/2025. In view of that precedent, the Special Leave Petition is dismissed. Pending application(s), if any, stand disposed of. The Court applied the principles of judicial comity and finality by treating the prior dismissal as dispositive of the present petition, eliminating need for further adjudication on the same issue.
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