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 ORIGINAL ORIGINAL CIVIL JURISDICTION CIVIL JURISDICTION CIVIL JURISDICTION CUSTOMS CUSTOMS CUSTOMS APPEAL APPEAL APPEAL NO.81 OF 2007 NO.81 OF 2007 NO.81 OF 2007 The The The Commissioner Commissioner Commissioner of Customs (Imp) . Appellant of Customs (Imp) . Appellant of Customs (Imp) . Appellant vs vs vs Forbes Forbes Forbes Sea Sea Sea Consortium (I) Pvt.Ltd.. Respondents Consortium (I) Pvt.Ltd.. Respondents Consortium (I) Pvt.Ltd.. Respondents Mr.P.S.Jetley Mr.P.S.Jetley Mr.P.S.Jetley with with with Ms Nisha Valani and Ms Nisha Valani and Ms Nisha Valani and Mr.H.P.Chaturvedi Mr.H.P.Chaturvedi Mr.H.P.Chaturvedi for Appellant for Appellant for Appellant None None None for Respondents for Respondents for Respondents 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. Considering the facts of the case the tribunal Considering the facts of the case the tribunal Considering the facts of the case the tribunal on on on finding finding finding that there was no fradulent intention on that there was no fradulent intention on that there was no fradulent intention on the the the part of the appellants set aside the penalty part of the appellants set aside the penalty part of the appellants set aside the penalty imposed. imposed. imposed. In our opinion, that view was possible In our opinion, that view was possible In our opinion, that view was possible considering considering considering the facts of the case. Questions of the facts of the case. Questions of the facts of the case. Questions of law law law would not arise. Consequently, appeal is would not arise. Consequently, appeal is would not arise. Consequently, appeal is dismissed. dismissed. dismissed. (F.I.Rebello, (F.I.Rebello, (F.I.Rebello, J) J) J) (R.S.Mohite, (R.S.Mohite, (R.S.Mohite, J) J) J) 2