https://www.taxtmi.com/caselaws?id=447803 The SC condoned the delay in filing the civil appeal but declined to entertain it due to the low quantum of tax effect involved. Consequently, the appeal was dismissed. However, the question of law was left open for consideration in a future case. All pending applications were disposed of. en-us Tue, 02 Jan 2024 00:00:00 +0530 Tue, 30 Apr 2024 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447803 The SC condoned the delay in filing the civil appeal but declined to entertain it due to the low quantum of tax effect involved. Consequently, the appeal was dismissed. However, the question of law was left open for consideration in a future case. All pending applications were disposed of. Case-Laws Customs Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447803