IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.35 OF 2009 WITH INCOME TAX APPEAL (L) NO.2404 OF 2008 IN INCOME TAX APPEAL NO. OF 2008 The CIT-2 )..Appellants V/s. M/s.Stovec Industries Ltd., )..Respondents ---- Mr.P.S.Sahadevan for the appellants. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Date : 28.01.2009. PC 1. There is a delay of 479 days. Considering the cause shown, delay condoned. Office to register the appeal. 2. Though in paragraph-9 the appeal is valued at Rs.92,37,000/- in so far as question of law as prayed in paragraph-4, the issue pertains to addition of Rs.13,35,747/- on account of custom duty payable on imported goods not cleared from the customs. 3. The AO & CIT had applied the provisions of section 145(A). Learned Tribunal found that the assessee satisfied the requirement of section 145(A)(a) but had neither paid or iucurred any : 2 : liability to bring the goods to the place of its location and consequently section 145 (A) (b) was not attracted and hence addition made ought to be deleted. We find no error in the said finding. 4. Considering that question of law does not arise and hence, appeal dismissed. (R.S.Mohite,J) (F.I.Rebello,J)