AGK AGK AGK IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.12 OF 2009 The Commissioner of Customs (Import) ..Appellant. V/s. HIC Exim Private Limited ..Respondent. Mr.P.S. Jetly for the appellant. CORAM : SMT.RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 4TH MARCH, 2009. P.C. : 1. The appellant has challenged order dated 1-8-2008 passed by the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (‘the tribunal’ for short). The tribunal has relied on its decision in Rational Art & Press Private Limited Vs. C.C. (I), Mumbai - 2007 (80) RLT 450. In that decision, the tribunal has relied upon the decision of this Court in Phinix Overseas Pvt. Ltd. V/s. Union of India, 2003 (162) ELT 25 (Bom). 2. It appears that against the order of the tribunal in Rational Art & Press Private Limited (Supra), an appeal was filed in this Court being Customs Appeal No.100 of 2007. By order dated 13-3-2008, said appeal was dismissed placing reliance on the judgment of the Supreme Court in Ambalal Vs. Union of India, 1983 (13) ELT 1321 (SC). 3. In view of this, there is no merit in the appeal. Accordingly, the appeal is dismissed. (Judge) (Judge)