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.54 OF 2007 CUSTOMS APPEAL NO.54 OF 2007 CUSTOMS APPEAL NO.54 OF 2007 The Commissioner of Customs (General)... Appellant V/s. Sunil Kumar Marwah. ... Respondent. Mr P. S. Jetly with S. D.Bhosale, for the Appellant. Mr S. P.Bharti for the Respondent. CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN CORAM : DR.S.RADHAKRISHNAN and V.C.DAGA, JJ. and V.C.DAGA, JJ. and V.C.DAGA, JJ. DATED : 27th April 2007. DATED : 27th April 2007. DATED : 27th April 2007. P.C. : P.C. : P.C. : ---- ---- ---- 1. Heard the learned counsel for the parties. 2. We have perused order of Custom dated 16.11.2005; wherein the stipulation of two years for passing the Regulation 8 examination was considered and held that the said period of two years should be calculated from the date of the death of deceased testator i.e. 8th July, 2004. However, it may be noted here that the Commissioner of Customs (Gen), Mumbai has 15 months to decide the issue. Under these circumstances, appeal was preferred by the respondent. The Tribunal has taken a view that since issue is finally decided, except two years from 16th November,2005, from the date of adjudication. The aforesaid view of the Sales Tax Tribunal cannot be interpreted in that way. No interference called for. Appeal is dismissed. (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.) (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.) (V.C.DAGA, J.) (DR.S.RADHAKRISHNAN, J.)