1 cuapp64-06 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.64 OF 2006 M/s.Miraj Medical Centre Wanless Hospital ..Appellant. Versus Te Commissioner of Customs ..Respondent. Mr.Madhur R. Baya for the appellant. Mr.R.B. Pardeshi for the respondent. CORAM : J.P. Devadhar & R.M. Savant, JJ. DATE : 18th November, 2010. P.C. : 1. The appeal was admitted on the following substantial questions of law : a) Whether the Tribunal was correct in holding that duty in respect of the imported goods is recoverable under section 12 of the said Act irrespective of whether the same are redeemed or not independently of section 125(2) of the said Act ? b) Whether the duty of customs can be recovered under section 12 of the said Act, at all ? c) Whether the duty of customs is recoverable, on goods which have been confiscated under the said Act, even when the option to redeem the same under section 125(2) of the said Act is not exercised ? d) Whether the duty of customs can be recovered under section 12 of the said Act dehors the provisions of section 28 and section 125 of the said Act ? 2 cuapp64-06 2. The learned counsel appearing for the appellant fairly states that all the questions raised in this appeal are squarely covered against the appellant by the decision of this Court in the case of Commissioner of Customs (Imports) V/s. Wockhardt Hospital & Heart Institute reported in (2006) 200 ELT 16 (Bom). 3. For the reasons stated in the said judgment, the appeal is dismissed with no order as to costs. (R.M. Savant, J.) (J.P. Devadhar, J.)