https://www.taxtmi.com/caselaws?id=786965 The SC recorded that the appellant's counsel relied on the respondent's affidavit stating that the subject goods would not be imported, and that any future import would be assessed under tariff item 85235100 as determined by the appellant. In light of that statement, the Court noted that the civil appeals no longer survived for consideration on merits and disposed of them as infructuous. en-us Fri, 13 Feb 2026 00:00:00 +0530 Tue, 24 Feb 2026 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786965 The SC recorded that the appellant's counsel relied on the respondent's affidavit stating that the subject goods would not be imported, and that any future import would be assessed under tariff item 85235100 as determined by the appellant. In light of that statement, the Court noted that the civil appeals no longer survived for consideration on merits and disposed of them as infructuous. Case-Laws Customs Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786965