IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO. 114 OF 2009 The Commissioner of Customs (EP) ... Petitioner. V/s. M/s.Petro Impex (I) Ltd. ... Respondents. R.V.Desai, senior counsel i/b. A.D.Kango for the petitioner. None for the respondent. CORAM : V.C.DAGA AND K.K.TATED, JJ. DATED : 4th January 2010. P.C. : Heard learned senior counsel for the appellant revenue. Perused appeal. 2. We were taken through the impugned order passed by the Tribunal and, particularly, paras- 6, 7 and 8 thereof. Having seen the same, no fault can be found with the view taken by the Tribunal. The view taken is reasonable and possible view in the peculiar facts and circumstances of the case. No substantial question of law is involved in this appeal. Appeal is dismissed in limine with no order as to costs. (K.K.TATED, J.) (V.C.DAGA, J.)