IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOM APPEAL NO.84 OF 2007 CUSTOM APPEAL NO.84 OF 2007 CUSTOM APPEAL NO.84 OF 2007 The Commissioner of Customs ) (Import) JNCH, Nhava Sheva )..Appellant Versus M/s.Vishesh Dhatu Industries P.Ltd)..Respondents ---- Mrs.S.V.Bharucha with Mr.Y.S.Bhate and Mr.H.P.Chaturvedi for the appellant. Mr.P.K.Shetty for the respondents. ---- Coram : F.I.REBELLO & Coram : F.I.REBELLO & Coram : F.I.REBELLO & R.S.MOHITE,JJ R.S.MOHITE,JJ R.S.MOHITE,JJ Date : 18.01.2008. PC 1. Two questions of law are framed in paragraph-4 of the appeal memo. In so far as quesion-(B) is concerned, it pertains to a discretion confront on the authority. The Tribunal has chosen to exercise its discretion. 2. In so far as question-(A) is concerned, the Tribunal has noted that the appellant themselves had granted option to redeem the goods on payment of fine of Rs.80,000/- and penalty of Rs.40,000/-. The Tribunal then recorded that although the goods are liable to confiscation for contravention of the import provisions, Tribunal agree with the appellants that the fine requires to be reduced as : 2 : it has been already noted and accepted by the lower appellate authority that the violation is of technical nature and further no goods have been found other than those described in the Bill of Entry. 3. In our opinion, the questions of law as framed, would not arise. Appeal dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)