1 acd IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARYY ORIGINAL CIVIL JURISDICTION CUSTOM APPLICATION NO. 1 OF 2006 The Commissioner of Customs ..Applicant. Vs. M/s Alltogether Exporters & Importers ...Respondents --- Mr. P.S. Jetly, for the Applicant. Mr. P.V. Patankar, for the Respondent. --- CORAM :- V.C.DAGA & J.P.DEVADHAR, JJ. DATED : 9TH DECEMBER 2009. P.C. 1. Heard the learned counsel for the Revenue and learned counsel for the Respondent. 2. This Custom Application is admitted on the following substantial questions of law: (i) Whether the Tribunal has committed an error in holding that there is no attempt to export when the Exporter has taken the factory stuffed container to the port premises and shipping bills were also filed for assessment ? (ii) Whether the Tribunal has committed an error in holding that the goods are not liable for consideration ? (iii) Whether the Tribunal has committed an error in holding that the misdeclaration of weight of export goods in the shipping bill does not amount to an attempt to export but only a preparation ? 2 (iv) Whether the Tribunal has committed an error in holding that the request for amendment dated 24.1.1994 received by customs on 27.10.1994 can be allowed notwithstanding the misdeclaration made earlier ? 3. Both the parties agreed that the aforesaid substantial questions of law needs to be adjudicated upon by this court. In this view of the matter, we direct the Tribunal to forward the statement of case and make proper reference so as to enable this court to decide the aforesaid substantial questions of law. 4. Application thus stands disposed of in terms of this order. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)