Customs Dept Appeal Dismissed on Low Tax Effect

Supreme Court declined to entertain Customs Commissioner's appeal against Century NF Casting due to low tax effect.
The Court condoned delay in filing but disposed of the appeal and all pending applications.
The legal question involved in the case was kept open for future adjudication.
The matter was heard by Justices Manoj Misra and Manmohan on April 13, 2026.