1 acd IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARYY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO. 8 OF 2004 The Commissioner of Customs(Import), ..Appellant. Vs. M/s Agro Impex ...Respondent --- Mr. P.S. Jetly, counsel for the Appellant. Mr. S.L. Shah, counsel for the Respondent. --- CORAM :- V.C.DAGA & J.P.DEVADHAR, JJ. DATED : 9TH DECEMBER 2009. P.C. 1. Heard the learned counsel for the Appellant and learned counsel for the Respondent. 2. The Appeal was admitted on the following substantial question of law by an order dated 23.6.2005: “ Whether on the facts and in the circumstances of the case the Tribunal was right in law in deleting the penalty of Rs.6,35,000/- proposed on account of illegal importation and contravention of ITC provisions” 3. The aforesaid question of law is now squarely covered by the judgment 2 of this court in the case of Bussa Overseas & Properties P.Ltd. Versus C.L. Mahar, Asstt. C.C., Bombay reported in 2004 (163) E.L.T. 304 (Bombay). Both learned counsel for the parties agreed that in this view of the matter, the impugned order be set aside and matter be remitted back to the Tribunal for consideration afresh in the light of judgment in the case of Bussa Overseas & Properties P. Ltd (Supra) keeping all rival contentions on merits open. 4. Accordingly, the impugned order is set aside and the appeal is remanded back to the Tribunal with directions to decide the same afresh in the light of judgment in the case of Bussa Overseas & Properties P. Ltd (Supra). All rival contentions are kept open. 5. Appeal stands disposed of in terms of this order with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)