hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO. 72 OF 2009 The Commissioner of Customs ... Appellant Versus Shri. Mohammed Hussein ... Respondent Mr. P.S. Jetly for the Appellant. None for Respondents. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATED : SEPTEMBER 23, 2009 P.C. Considering the questions as framed in our opinion, it is purely a finding of fact. Both the Commissioner of appeals and the tribunal had held in favour of the assessee. In our opinion, therefore, no substantial question of law arises. Consequently appeal dismissed. (D.G. KARNIK,J.) (F.I. REBELLO,J.)