Appeals dismissed for lack of maintainability due to negligible tax effect; seizure, duty, interest and penalties not sustained

SC disposed the appeals on the ground of low tax effect, holding maintainability lacking due to the limited monetary implication. The tribunal's view-that revision of price, demand of differential duty and interest, confiscation of the imported machine and penalties for alleged under-declaration were not sustainable-was upheld for disposal purposes. The court left any substantive question of law undecided, to be determined in an appropriate case.

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Heard counsel for the appellant (Revenue) and for the respondent (assessee). "These appeals are disposed of on the ground of Low Tax Effect." The Court therefore did not decide the substantive question presented; "The question of law, if any, is kept open to be decided in an appropriate case." Appeals disposed on limited ground of low tax effect, with no adjudication on the underlying legal issue - preserving the parties' rights to seek resolution of the legal question in a future appropriate case.

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