AJN 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.7 OF 2009 The Commissioner of Customs (EP), Mumbai. ... Appellant Vs. Mohit Lamba ... Respondent Mr. A.S. Rao for the appellant. Mr. V.M. Doiphode for the respondent. CORAM : SMT. RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 20TH MARCH, 2009. P.C.:- 1. This appeal is directed against Order dated 18/3/2008 passed by the Customs Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (for short, “the Tribunal”). By the impugned order, the Tribunal has set aside the penalty of Rs.10 lakhs imposed on the respondent. AJN 2 2. We have heard learned counsel appearing for the appellant. We have also perused the impugned order. In the impugned order, the Tribunal has recorded a finding of fact that there is no evidence that the appellant was in any way associated with the present imports or had signed any import documents and therefore he has not done anything or omitted to do anything which has rendered the subject goods liable to confiscation. 3. This finding of fact is unassailable. In our opinion, no question of law arises in this appeal. Hence, appeal is dismissed. [SMT. RANJANA DESAI, J.] [J.P. DEVADHAR, J.]