https://www.taxtmi.com/caselaws?id=779281 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. en-us Thu, 11 Sep 2025 00:00:00 +0530 Fri, 03 Oct 2025 08:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779281 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. Case-Laws Customs Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779281