COMMNR. OF CUSTOMS vs DENSO KIRLOSKAR INDUS. PVT.LTD.

The Supreme Court upheld the order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Appeal No.C/28/2003, confirming that the revenue effect was too meager to warrant further consideration. The Court decided to keep all questions of law open for the Revenue to agitate in future cases if desired. The judgment emphasizes the principle of judicial economy in tax matters, allowing for the possibility of future appeals without imposing costs.