1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION jmi CUSTOM APPEAL NO. 51 OF 2010. The Commissioner of Customs (Import), Mumbai. ..Appellant. v/s. Electron Textile Export (P) Ltd. ..Respondent. .... Mr. Pradeep S. Jetly, for Appellant. Mr. S.S. Sekhon, a/w. Mr. A.D. Shetty, a/w. Mr. R.V. Shetty, a/w. Ms. Rita Joshi, for Respondent. .... CORAM : V.C. DAGA & S.J. KATHAWALLA, JJ. DATE : 20th JULY 2010. P.C. Heard the Learned Counsel for the Appellant-Revenue. 2. The issue sought to be raised is squarely covered by the judgment of the Division Bench of this Court in the Case of the Commissioner of Customs (Import) vs. M/s. Finesse Creation Inc., (unreported), decided on 25th August 2009. 3. In view thereof, the Appeal is dismissed in limine, with no order as to costs. [ S.J. KATHAWALLA, J. ] [V.C. DAGA, J.]