2016 (1) TMI 1000 - SCH - Customs

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 ₹ 3.75 lakhs.