(B.V. Nagarathna and Ujjal Bhuyan, JJ.)
Civil Appeal Nos. 7062-7063/2009, decided on August 3, 2023
Commissioner of Customs, ICD, TKD, New Delhi ________ Appellant;
v.
J.S. Gujral and Another __________________________ Respondent(s).
With
C.A. No. 3819/2011
C.A. No. 7107/2009
C.A. No. 18497/2017
C.A. No. 18498/2017
Civil Appeal Nos. 7062-7063/2009; C.A. No. 3819/2011; C.A. No. 7107/2009; C.A. No. 18497/2017; and C.A. No. 18498/2017
The Order of the court was delivered by
Order
1. We have heard learned senior counsel appearing for the appellant-Department and perused the material on record.
2. At the outset, learned senior counsel submitted that although there is a low tax effect involved in these appeals nevertheless the appeals have been maintained since they involve questions of policy and important questions of law relating to the import policy of Union of India.
3. In the circumstances, these appeals may be considered in detail.
4. Having heard learned senior counsel for the appellant-Department and on perusal of the material on record, we find no merit in these appeals impugning the order(s) of the Division Bench of the Delhi High Court. Further on account of the low tax effect involved in these appeals, we do not think that these appeals would survive for any further consideration.
5. Hence, the appeals stand dismissed.
6. Pending application(s), if any, shall stand disposed of.
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