Customs Appeal is Not Maintainable Due to Low Tax Effect, Prior Appeals Before Supreme Court: Punjab and Haryana High Court

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Customs Appeal is Not Maintainable Due to Low Tax Effect, Prior Appeals Before Supreme Court: Punjab and Haryana High Court

Indirect Taxes

Published on

27/02/2026

By Mariya Paliwala

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The Punjab and Haryana High Court has dismissed an appeal filed by the Commissioner of Customs holding that the appeal was not maintainable in the peculiar facts of the case, particularly in light of prior proceedings before the Supreme Court and the low tax effect involved. The bench of Justice Lisa Gill and Justice Ramesh…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Customs Appeal is Not Maintainable Due to Low Tax Effect, Prior Appeals Before Supreme Court: Punjab and Haryana High Court

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