1 MSS IN THE HIGH COURT OF JUDICATURE AT BOBBY IN THE HIGH COURT OF JUDICATURE AT BOBBY IN THE HIGH COURT OF JUDICATURE AT BOBBY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO. 70 OF 2008 THE COMMISSIONER OF CUSTOMS (IMPORT), MUMBLE .. APPELLANT Vs. M/s. KRISHNA GEARS (P) LTD. .. RESPONDENT Mr. A. S.WRAF ib Naivete Kumar for appellant Ms. Shilpa Balani for respondent CORAM:SMT.RANJANA DESAI & J. P. DEVADHAR, JJ. DATE: 3/2/2009 P.C. . The appellant, Commissioner of Customs has challenged in this appeal order dated 11/7/08 passed by the Customs Excise & Service Tax Appellate Tribunal, West Zonal Bench in Appeal No. C/709/07. It is not in dispute that the respondent has imported "used horizontal boring machine in dismantled condition" by dismantling it and importing in three consignments. It is not in dispute that the invoice in all the three consignments is a single invoice thereby confirming 2 that the goods imported in all the three consignments represent one machine. 2. If the three consignments are held to be import of one machine, then the contention of the revenue that the imports represent parts of second hand capital goods cannot be accepted. In this view of the matter, the finding recorded in the Tribunal in rejecting the contention of the revenue cannot be faulted. The extract of Foreign Trade Policy which is shown to us by the counsel for the revenue does not substantiate the case of the appellant. 3. There is no substance in the appeal, the appeal is, therefore, dismissed. JUDGE JUDGE