2024 (5) TMI 946 - SCH - Customs

Determination of tax effect threshold limit for appeal dismissal - HELD THAT - Appellant acknowledged that the tax effect in the appeals fell below the prescribed threshold limit. Consequently the Court dismissed the appeals while keeping any potential legal questions open for future consideration. Any pending applications were also disposed of in light of this decision.

Summary

Issues involved: Determination of tax effect threshold limit for appeal dismissal.

Summary:
The Supreme Court, comprising HON'BLE MR. JUSTICE ABHAY S. OKA and HON'BLE MR. JUSTICE UJJAL BHUYAN, heard the matter where the Appellant, represented by Mr. N Venkataraman and others, acknowledged that the tax effect in the appeals fell below the prescribed threshold limit. Consequently, the Court dismissed the appeals while keeping any potential legal questions open for future consideration. Any pending applications were also disposed of in light of this decision.