:1: 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.58 OF 2007 APPEAL NO.58 OF 2007 APPEAL NO.58 OF 2007 The Commissioner of Customs (Import) ..Appellant Vs. M/s.Shah & Mehta & Anr. ..Respondents Mrs.S.V.Bharucha with Ms.Heena Shah i/b.Dr.T.C.Kaushik for the Appellant. Mr.Kiran Doiphode i/b.V.M.Doiphode & Co. for the Respondents. CORAM CORAM CORAM :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & :- DR.S.RADHAKRISHNAN & V.C.DAGA, V.C.DAGA, V.C.DAGA, JJ. JJ. JJ. DATE DATE DATE : 14TH JUNE, 2007 : 14TH JUNE, 2007 : 14TH JUNE, 2007 P.C. P.C. P.C. . Heard the learned Counsel for the parties. Perused the order dated 20th December,2004 passed by the CESTAT. All the questions raised in the above are restricted only against Respondent No.2 and pertains to appreciation of evidence. We do not find any substantial question of law involved in the above. The Appeal stands dismissed. (V.C.DAGA,J.) (V.C.DAGA,J.) (V.C.DAGA,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.) (DR.S.RADHAKRISHNAN,J.)