-= : 1 : =- IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.25 OF 2004 CUSTOMS APPEAL NO.25 OF 2004 CUSTOMS APPEAL NO.25 OF 2004 Commissioner of Customs (Import) ..Appellant. V/s. M/s.Siddivinayak Steel ..Respondent. Mr.S.S.Pakale with Suresh Kumar for appellant. Mr.S.N.Kantawala i/b. M/s.Kantawala & Co. for respondent. CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 24TH AUGUST, 2005. DATED : 24TH AUGUST, 2005. DATED : 24TH AUGUST, 2005. P.C. :- P.C. :- P.C. :- . Heard the learned counsel for the Revenue. The Tribunal decided the issue mainly on the question of jurisdiction relying on the Judgment of the Apex Court in Union of India V/s. Ram Narian Bishwanath Union of India V/s. Ram Narian Bishwanath Union of India V/s. Ram Narian Bishwanath 1997(96) 1997(96) 1997(96) reported in E.L.T.224 (S.C.) E.L.T.224 (S.C.) E.L.T.224 (S.C.). In this view of the matter, we do not find any substantial question of law being raised by the Revenue. . Appeal stands dismissed in limine, with no order as to costs. (V.C. DAGA, J.) (V.C. DAGA, J.) (V.C. DAGA, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)