2026 (8) TMI 1543

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....-2026<br>CIVIL APPEAL NO. 14129/2015 - -<br>Customs<br>HON&#39;BLE MR. JUSTICE J.B. PARDIWALA AND HON&#39;BLE MR. JUSTICE K. VINOD CHANDRAN For the Appellant(s): Mrs. Nisha Bagchi, Sr. Adv., Mr. Gu....

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....n committed by the High Court in passing the impugned Judgment and Order. 3. Even otherwise, Ms. Bagchi very fairly pointed out that this Appeal can be disposed of on the ground of low tax effect. ....