*1* kps IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.116/2009 AND CUSTOMS APPEAL NO.117/2009 AND CUSTOMS APPEAL NO.118/2009 AND CUSTOMS APPEAL NO.119/2009 AND CUSTOMS APPEAL NO.120/2009 AND CUSTOMS APPEAL (L) NO.10/2009 AND CUSTOMS APPEAL (L) NO.11/2009 AND CUSTOMS APPEAL (L) 12/2009 AND CUSTOMS APPEAL (L) NO.13/2009 AND CUSTOMS APPEAL (L) NO.14/2009 AND CUSTOMS APPEAL (L) NO.16/2009 AND CUSTOMS APPEAL (L) NO.18/2009 AND CUSTOMS APPEAL (L) NO.19/2009 AND CUSTOMS APPEAL (L) NO.20/2009 The Commissioner of Customs (EP), Mumbai. ..Appellant in all appeals. -VERSUS- Shri Biswanath Pasari. ..Respondent in 116/09 M/s Kunal Overseas Ltd.. ..Respondent in 117/09 M/s Rashmi Shipping Agency. ..Respondent in 118/09 Shri Sharad M. Shah, Mumbai. ..Respondent in 119/09 Shri Sunil Agarwal. ..Respondent in 120/09 Shri Virendra Kanshiram Gandhi. ..Respondent in 10/09 (L) M/s Anant B. Timbadia and Co.. ..Respondent in 11/09 (L) M/s Biswanath Industries Ltd.. ..Respondent in 12/09 (L) M/s Biswanath Industries Ltd.. ..Respondent in 13/09 (L) M.K.Industries. ..Respondent in 14/09 (L) M/s Par Petro Chem Pvt.Ltd.. ..Respondent in 16/09 (L) Shri K.B.Rai. ..Respondent in 18/09 (L) Shri Pankaj Mehta. ..Respondent in 19/09 (L) Shri Biswanath Pasari. ..Respondent in 20/09 (L) *2* ........... Mr.R.V. Desai, Senior Counsel i/b Mr.A.D.Kango, Advocate for the Appellant. None for the Respondents in Appeal Nos.116, 117, 119, 120, 11, 12, 13, 14, 16 and 20/2009. Mr.Anil Balani, Advocate for the Respondents in Appeal Nos.118, 18 and 19/2009. Mr.Akshay Patil, Advocate i/b R.M.Azim, for the Respondent in Appeal No.10/2009. .......... CORAM : V.C.DAGA & K.K.TATED, JJ. Date : 05th January, 2010. P.C. 1 Heard the learned senior counsel for the Appellant/Revenue. Perused appeals. 2 We were taken through the impugned orders passed by the Tribunal and, particularly, paras- 6, 7 and 8 thereof. Having seen the same, no fault can be found with the view taken by the Tribunal. The view taken is reasonable and possible view in the peculiar facts and circumstances of the case. No substantial question of law is involved in these appeals. Appeals are dismissed in limine with no order as to costs. (K.K.TATED, J.) (V.C.DAGA, J.)