hvn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO. 62 OF 2009 The Commissioner of Customs (Imports) ... Appellant Versus Rajendra S. Sanghavi ... Respondent Mr. P.S. Jetly for the Appellant. Mr. V.R. Nankani with Mr. M.R. Baya for Respondent. CORAM : F.I. REBELLO & D.G. KARNIK, JJ. DATED : AUGUST 11, 2009 P.C. It is not necessary to set out facts in detail in view of the order to be passed. The tribunal felt that Joint examination of the consignments was required and consequently by order dated 11.8.2008 so ordered. The tribunal In Para 8 then records the inspection which was conducted in the presence of the appellant. It is set out therein that there are 20 sets of photo copier machines in SKD condition (Cannon Brand) packed in 20 cases and in remaining 12 cases following goods (parts of above Photo Copier Machines) are found which are as under .......” It is thereafter set out in the said items were integral parts of Photo Copier Machines The appellant who was party did not file any vote of dissent or any objection before the tribunal to the report. The tribunal sou motu it appears went on to consider appraisal report of the year 1985 and went on to proceed to hold that the quantity i.e. indicating in the examination report dated 10.8.1987 does not inspire confidence that 20 photo copier machines out of these quantities are components. Once the tribunal had ordered a Government inspection (commission) to which appellant himself was a party and once the report was submitted and has not been challenged by the appellant, the tribunal ought to have considered the legal consequences flowing from the said report whilst considering the earlier appraisal report of 10.8.1987 if it still could do. Further the statement of Respondent has to be considered in the context of the report. Considering the above, in our opinion the impugned order is liable to be set aside. Matter restored to the file of the tribunal for de novo consideration after hearing the parties. Considering that the matter is old, tribunal to complete the entire exercise within sixteen weeks from a copy of this order being produced before the tribunal. (D.G. KARNIK,J.) (F.I. REBELLO,J.)