In a major relief to Mitsubishi Electric India, the Supreme Court dismissed the appeal filed by the Customs Department.
The appeal arose out of impugned final judgment and order dated 30-05-2023 in CA No. 40557/2016 passed by the Customs, Excise and Service Tax Appellate Tribunal, (CESTAT) Chennai Regional Bench.
A Two-Judge Bench of Justice Abhay S Oka and Justice Ujjal Bhuyan observed that “Delay in filing the civil appeal is condoned. Considering the quantum of tax effect, we decline to entertain this appeal and the same is dismissed. However, the question of law is left open to be decided in appropriate case.”
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