((-1-)) HVN 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 ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO. 85 OF 2007 The Commissioner of Customs (Preventive) ... Appellant Vs. Madanlal D. Jain ... Respondent Mr. Y.S. Bhate with Mr. O.A. Dubey and Mr. H.P. Chaturvedi for the Appellant. Ms.Kiran Balani i/by Anil Balani for Respondent. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: JANUARY 25, 2008 DATED: JANUARY 25, 2008 DATED: JANUARY 25, 2008 P.C. P.C. P.C. . These are the appeals filed by the Revenue against the order of the tribunal dated 4.1.2007. While disposing of the appeal the tribunal noted that in case of Shri. Manoj Gupta upon whom the Commissioner imposed a penalty of Rs.50,000/- in the light of the same evidence as against the respondent herein, the Tribunal vide its order dated 15.11.2006 disposed of the appeal of Mr. Gupta along with other appeals and set aside the penalty imposed on Mr. Gupta. The tribunal further held that there are no distinguishing features between the evidence recorded in the case of the respondents herein and Mr. Gupta and accordingly set aside the penalty ((-2-)) imposed on the respondents herein. . These are purely findings of fact. Nothing has been brought to our attention to show that these findings are perverse. In the light of that the question of law would not arise. Consequently appeal dismissed. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)