Commissioner of Customs (Imports) v. Commissioner of Customs (Imports)

November 26, 2021

Civil Appeal No. 1036 of 2007

Since the tax effect involved in the instant appeal is negligible, leaving the question of law open, the appeal is dismissed on this ground alone.

(A.K. Sikri and Rohinton Fali Nariman, JJ.)

Commissioner of Customs (Imports) _____ Appellant

M/s. Hindustan Gas & Industries Ltd. _____ Respondent

Civil Appeal No. 1036 of 2007, decided on September 23, 2015

The Order of the court was delivered by

Order

1. Since the tax effect involved in the instant appeal is negligible, leaving the question of law open, the appeal is dismissed on this ground alone.

———