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<h1>Supreme Court dismissed the appeal citing tax effect of only Rs. 3.75 lakhs.</h1> Supreme Court dismissed the appeal citing tax effect of only Rs. 3.75 lakhs. - 2015 (325) E.L.T. A100 (SC) Validity of assessment - without issuing a demand under Section 28 of the Act the importer could not be made liable to differential duty even if the department's appeal in terms of Section 129D decided in favour of revenue - Revenue appeal against the decision [2005 (10) TMI 105 - GUJARAT HIGH COURT] - Apex Court dismissed the appeal Since the tax effect involved is only βΉ 3.75 lakhs. Supreme Court dismissed the appeal citing tax effect of only Rs. 3.75 lakhs.