2025 (5) TMI 1633 - SCH - Customs

Condonation of delay - Application seeking exemption from filing a certified copy of the impugned judgment - low tax - HELD THAT - Delay condoned. At the outset Ms. Nisha Bagchi the learned Senior counsel appearing for the appellant - Revenue submitted that this appeal may be disposed on the ground of low tax effect by keeping the question of law open. Thus the Civil Appeal is disposed of on the ground of low tax effect. However the question of law is kept open which would be decided in an appropriate case.

Summary

The Supreme Court, in a statutory appeal under Section 129-A(4) of the Customs Act, 1962, heard the Revenue's challenge to the CESTAT West Zonal Bench's judgment in Customs Appeal No.10137/2024. The Court condoned delay and allowed exemption from filing a certified copy of the impugned judgment. Senior counsel for the appellant conceded to dispose of the appeal on the ground of "low tax effect," while expressly keeping the "question of law open." Consequently, the Civil Appeal was disposed on this basis, with the crucial holding that "the question of law is kept open which would be decided in an appropriate case." Pending applications were also disposed of.