TAX CASES No.32 OF 2002 ----- Against the order dated 9.10.2001 passed the Member, (Judicial) of Customs, Excise and Gold (Control) Appellate Tribunal in Appeal No.C- 290 of 2001. ----- COMMISSIONER CUSTOMS DEPARTMENT-- (Applicant) Versus RAM BILASH GUPTA---- (Respondents) For the applicant :Mr. Rakesh Kumar Singh For the respondents :Mr. Nityanand Mishra ----- P R E S E N T THE HON'BLE MR. JUSTICE CHANDRAMAULI KUMAR PRASAD THE HON'BLE DR. JUSTICE RAVI RANJAN Prasad & Ranjan,JJ. One truck bearing Registration No.WB 37-4522 was intercepted by the officers of the Directorate of Revenue Intelligence. On search, it was found to be transporting MS Black Pipes as also miscellaneous goods of foreign origin. Foreign origin goods have been confiscated and personal penalty imposed upon various persons. Ram Nawal Tripathy and Ram Bilas Gupta, respondents herein, were noticed in the capacity of Manager of M/s Nepal Roadways Corporation and owner thereof respectively. Besides confiscation of MS black pipes, penalty of Rs.2000/- was imposed on Ram Nawal Tripathy. Aggrieved by the same, the Manager as also the owner of the M/s Nepal Roadways Corporation, preferred appeal before the Customs, Excise & Gold (Control) Appellate 2 Tribunal, Kolkata, hereinafter referred to as the Tribunal. The Tribunal, on consideration of the material on record, came to the conclusion that M.S Black Pipes cannot be said to have been used for concealing the foreign origin goods, and accordingly, set aside the order of confiscation as also the personal penalty. Aggrieved by the same, the Commissioner of Customs has preferred this application under Section 130A of the Customs Act. Mr. Rakesh Kumar Singh, appears on behalf of the applicant. The Tribunal, on appraisal of material, came to the conclusion that MS Pipes was not used for concealing the foreign origin goods. The aforesaid conclusion has been arrived at on consideration of relevant material. We are of the opinion that no question of law arises for our determination. Application stands dismissed accordingly. (C.K.Prasad) (Dr.Ravi Ranjan) Patna High Court, Dated,17th Sept.2008. NAFR/ ahk.