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<h1>Supreme Court dismissed the case in 2016 (2) TMI 850 - SC.</h1> Supreme Court dismissed the case in 2016 (2) TMI 850 - SC. - 2016 (331) E.L.T. A129 (SC) Levy of customs duty on goods cleared from SEZ to DTA and non-processing area of the SEZ - retrospective levy - Apex court dismissed the appeal against the decision of HC in [2015 (11) TMI 1466 - GUJARAT HIGH COURT] - Decided against the revenue. Supreme Court dismissed the case in 2016 (2) TMI 850 - SC. Judges were H.L. Dattu, Shiva Kirti Singh, and Amitava Roy.