https://www.taxtmi.com/caselaws?id=457088 The Delhi HC considered appeals limited to the Tribunal's maintainability rulings on the Department's appeals for low tax effect. It noted that the Tribunal was separately examining the appellants' right to file appeals against assessment orders made under Section 17(5) of the Customs Act, 1962. Given that narrow scope and the express reservation of the appellants' right to challenge any adverse final order, the Court found no basis to entertain the appeals at that stage and disposed of them with liberty to assail any final order, including on maintainability. en-us Mon, 01 Jul 2024 00:00:00 +0530 Wed, 04 Sep 2024 20:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457088 The Delhi HC considered appeals limited to the Tribunal's maintainability rulings on the Department's appeals for low tax effect. It noted that the Tribunal was separately examining the appellants' right to file appeals against assessment orders made under Section 17(5) of the Customs Act, 1962. Given that narrow scope and the express reservation of the appellants' right to challenge any adverse final order, the Court found no basis to entertain the appeals at that stage and disposed of them with liberty to assail any final order, including on maintainability. Case-Laws Customs Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457088