IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 2ND JUNE 2008 / 12TH JYAISHTA 1930 Cus.Appeal.No. 21 of 2006() --------------------------- AGAINST THE ORDER DATED 14/02/2006 IN FO. NO.529/2006 IN APPEAL .NO.C/381/04 of CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL, BANGALORE .................... APPELLANT -------------------------- COMMISSIONER OF CENTRAL EXCISE & CUSTOMS COCHIN COMMISSIONERATE, C.R.BUILDING, I.S.PRESS ROAD, COCHIN-18. BY ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR RESPONDENTS: ------------- M/S.R.F.EXPORTS, ERAMALLOOR, ALAPPUZHA. BY ADV. SRI.JOSEPH KODIANTHARA SRI.MITHUN MARKOS THIS CUSTOMS APPEAL HAVING BEEN FINALLY HEARD ON 02/06/2008, ALONG WITH CUA NOS.22 & 23 OF 2006, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... Cus. Appeal Nos.21,22 & 23 of 2006 .................................................................... Dated this the 2nd day of June, 2008. JUDGMENT Ramachandran Nair, J. Heard Assistant Solicitor General appearing for the appellant and Sri.Joseph Kodianthara, counsel appearing for the respondent. We do not find any question of law arising from the common order of the Tribunal because in these cases the Tribunal rendered decision by entering into a finding of fact that respondent has not diverted the imported goods for domestic sales and that 63% output norm fixed by the Deputy Commissioner is satisfied by taking into account the percentage of wastage certified by the CIFT. Since the Tribunal's order is based on pure finding of fact based on expert opinion given by the CIFT with regard to input- output ratio and wastage in processing of shrimp, we dismiss these appeals. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms