1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION jmi CUSTOMS APPEAL NO. 44 OF 2010. Commissioner of Customs (G), Mumbai. ..Appellant. v/s. Shri Navinchandra S. Thakkar. ..Respondent. .... Mr. A.S. Rao, a/w. R.B. Pardeshi, for Appellant. None for Respondent. .... CORAM : V.C. DAGA & S.J. KATHAWALLA, JJ. DATE : 28TH JUNE 2010. P.C. Heard Learned Counsel for the Revenue. 2. This Appeal is directed against the order of Customs, Excise and Sales Tax Appellate Tribunal dated 14th September 2009 wherein and whereunder the penalty imposed on the Respondent-CHA has been set aside, holding that there were no specific allegations against the Respondent for aiding and abetting in fraudulent activities of the exporter. 3. We were taken through the show cause notice. We could not find any material facts and/or particulars leading to the allegations of aiding and abetting in fraudulent activities of the exporter. In view thereof, the view taken by the Tribunal cannot be faulted. No perversity in the order could be demonstrated by the Appellant. Appeal is therefore, dismissed for want of substantial question of law, with no order as to costs. [ S.J. KATHAWALLA, J. ] [V.C. DAGA, J.]