IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CUSTOMS CUSTOMS CUSTOMS APPEAL NO. 27 OF 2008 APPEAL NO. 27 OF 2008 APPEAL NO. 27 OF 2008 The Commissioner of Customs (Preventive) Mumbai. ... Appellant. V/s. Shri Hiten Maheshbhai Mehta. ... Respondent. P.S.Jetly with R.C.Master and S.D.Bhosale for the appellant. Anil Balani for the respondents. CORAM CORAM CORAM : D.K.DESHMUKH AND V.C.DAGA, JJ. : D.K.DESHMUKH AND V.C.DAGA, JJ. : D.K.DESHMUKH AND V.C.DAGA, JJ. DATED DATED DATED : 9th July 2008. : 9th July 2008. : 9th July 2008. P.C. P.C. P.C. : : : ---- ---- ---- . Heard. . Perused impugned order. 2. By this appeal, the appellant is challenging the order passed by the Tribunal setting aside the penalty of Rs.20,000 imposed on the Godown Keeper. After having heard both sides, we find that the Tribunal was perfectly justified in setting aside the order imposing penalty on the Godown Keeper. In our opinion, no knowledge of propriety of goods can be attributed to the Godown Keeper. No substantial question of law is involved. Appeal is, therefore, rejected in limine. (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.) (D.K.DESHMUKH, (D.K.DESHMUKH, (D.K.DESHMUKH, J.) J.) J.)