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2019 (1) TMI 1323 - HC - CustomsMonetary amount involved in the appeal - Section 130(1) of the Customs Act, 1962 - Held that:- The tax effect involved in these eight appeals is only ₹ 3,09,998/- - In view of the order of the Apex Court in 'Commissioner of Income Tax Vs. Dhanalekshmi Bank Ltd., [2015 (8) TMI 474 - SUPREME COURT], where the Supreme Court had dismissed the appeal without going into the merits of the appeal due to low tax effect leaving the question of law open - the present appeals are also dismissed.
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