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. 83 OF 2007 APPEAL NO. 83 OF 2007 APPEAL NO. 83 OF 2007 Commissioner Commissioner Commissioner of Customs (Preventive).Appellant of Customs (Preventive).Appellant of Customs (Preventive).Appellant Mumbai Mumbai Mumbai vs vs vs Shri Shri Shri Mool Shankar Kaporchand & ors..Respondents Mool Shankar Kaporchand & ors..Respondents Mool Shankar Kaporchand & ors..Respondents Ms.N.V.Masurkar Ms.N.V.Masurkar Ms.N.V.Masurkar with Mr.S.D.Bhosale with Mr.S.D.Bhosale with Mr.S.D.Bhosale and and and Mr.H.P.Chaturvedi for Appellant Mr.H.P.Chaturvedi for Appellant Mr.H.P.Chaturvedi for Appellant Ms.Shilpa Ms.Shilpa Ms.Shilpa Balani i.b Mr.Anil Balani for Respts Balani i.b Mr.Anil Balani for Respts Balani i.b Mr.Anil Balani for Respts CORAM CORAM CORAM : F.I.REBELLO AND : F.I.REBELLO AND : F.I.REBELLO AND R.S.MOHITE, R.S.MOHITE, R.S.MOHITE, JJ JJ JJ DATED DATED DATED : : : 10th January, 2008 10th January, 2008 10th January, 2008 P.C. P.C. P.C. 1.1.1. The revenue has preferred this appeal against The revenue has preferred this appeal against The revenue has preferred this appeal against the the the order of the tribunal which has remanded the order of the tribunal which has remanded the order of the tribunal which has remanded the matter matter matter in respect of the main noticee. A similar in respect of the main noticee. A similar in respect of the main noticee. A similar remand remand remand order was passed in Customs Appeal No.52 of order was passed in Customs Appeal No.52 of order was passed in Customs Appeal No.52 of 2007 2007 2007 which was dismissed by an order dated 20th which was dismissed by an order dated 20th which was dismissed by an order dated 20th September, September, September, 2007. The appellants herein are 2007. The appellants herein are 2007. The appellants herein are co-noticees. co-noticees. co-noticees. There is no illegality in the order There is no illegality in the order There is no illegality in the order of of of the tribunal and questions as raised would not the tribunal and questions as raised would not the tribunal and questions as raised would not arise. arise. arise. Consequently, appeal is dismissed. All Consequently, appeal is dismissed. All Consequently, appeal is dismissed. All questions questions questions of of of law are left open for consideration if law are left open for consideration if law are left open for consideration if ultimately ultimately ultimately aggrieved by whatever orders are passed. aggrieved by whatever orders are passed. aggrieved by whatever orders are passed. (F.I.Rebello, (F.I.Rebello, (F.I.Rebello, J) J) J) (R.S.Mohite, (R.S.Mohite, (R.S.Mohite, J) J) J)