IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CUSTOMS CUSTOMS CUSTOMS APPEAL NO. 80 OF 2007 APPEAL NO. 80 OF 2007 APPEAL NO. 80 OF 2007 The Commissioner of Customs (Import) Nhava Sheva. ... Appellant. V/s. M/s.Soni Ispat Ltd. ... Respondent. Mrs.S.V.Bharucha with Ms.Bharati Merchant for the appellant. CORAM CORAM CORAM : D.K.DESHMUKH AND V.C.DAGA, JJ. : D.K.DESHMUKH AND V.C.DAGA, JJ. : D.K.DESHMUKH AND V.C.DAGA, JJ. DATED DATED DATED : 9th July 2008. : 9th July 2008. : 9th July 2008. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned counsel for the appellant. . Perused impugned order. 2. The Tribunal after holding that the confiscation of the goods has been justified reduced the amount of fine and set aside the penalty relying on its earlier decision in the case of Steel Authority of Steel Authority of Steel Authority of India India India Ltd. v. Commissioner of Customs, Calcutta Ltd. v. Commissioner of Customs, Calcutta Ltd. v. Commissioner of Customs, Calcutta, 2001 (136) ELT 316 (T). 3. The learned counsel appearing for the appellant fairly states that the appellant has accepted the aforesaid decision of the Tribunal in Steel Steel Steel Authority Authority Authority of of of India Ltd. India Ltd. India Ltd. (supra) and has not challenged the same. In our opinion, in this situation, no fault can be found with the Tribunal in reducing the fine by relying upon its earlier judgment and setting aside the penalty. Appeal is, therefore, rejected. (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.) (D.K.DESHMUKH, (D.K.DESHMUKH, (D.K.DESHMUKH, J.) J.) J.)