1 mpt IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.68 OF 2009 Alpesh Shah .. Appellant versus The Commissioner of Customs (Export) .. Respondent ... Mr. Vikran nankani with Mr.M.R. Baya for the appellant. CORAM : F. I. REBELLO AND D.G. KARNIK, JJ DATED : 25th August 2009 P.C:- 1. It is the submission on behalf of the appellant that the respondent did not use any independent corroborative material based upon which penalty could have been imposed on the appellant herein. 2. We have heard learned counsel and perused the impugned order of the learned Tribunal. In paragraph nos.11 and 13 of the order, the Tribunal has noted that Mr.P.R. Trivedi, Rupaben Thakkar and Shri Nayan Thakkar had not retracted their statement and further that co-noticee even did not 2 seek cross examination of these three persons. Once that evidence based on the statements of these three co-noticees was available, conclusion drawn, cannot be said to be perverse and/or that any further independent evidence was required to corroborate their statements. This is purely finding of fact. 3. The question of law as framed does not arise. Consequently, appeal is dismissed. (D.G. KARNIK, J) (F.I. REBELLO, J)