1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION jmi CUSTOMS APPEAL NO. 50 OF 2010. The Commissioner of Customs Container Cell. ..Appellant. v/s. M/s. P.I.L. Mumbai Pvt. Ltd. ..Respondent. .... Mr. R.G. Bhatt, a/w. J.B. Mishra, for Appellant. Mr. Manoj Khatri, for Respondent. .... CORAM : V.C. DAGA & S.J. KATHAWALLA, JJ. DATE : 17TH AUGUST 2010. P.C. Heard the learned Counsel for the appellant. The learned Counsel for the appellant wanted to press the question of law no.3, which reads as follows :- “Whether the CESTAT erred in holding that the proper Officer of the Customs who issued the LEO under section 51 of the Customs Act and that the obligation is cast upon the Custom Officer to verify the record to ascertain whether the re- exportation of the goods was within the period granted by the Proper Officer of the Customs while overlooking the conditions of the Bond dated 15th December 2004 executed in pursuance to Notification No. 104/94-Cus, dated 16th March 1994.” 2. During the course of hearing, our attention is drawn to the finding the the Appellate Tribunal, which reads as follows :- 2 “The appellant has no case that the containers were presented for re-export without mentioning Notification No. 104/94-Cus. in the relevant shipping bill. Therefore, it has to be presumed that, with the issue of LEO for re-export of the 55 containers under Section 51 of the Customs Act, extension of period for re-export was tacitly given under the second proviso to the above notification. In this view of the matter, the order of confiscation of 55 containers cannot be sustained and consequently the fine imposed in lieu of such confiscation also would be set aside. It is made clear that this order relating to the 55 containers is on a ground different from the ground on which the lower appellate authority set aside the confiscation and fine.” 3. Having seen the said finding, the view taken by the Tribunal is correct. Since no substantial law is involved in this Appeal, Appeal is accordingly, dismissed, with no order as to costs. [ S.J. KATHAWALLA, J. ] [ V.C. DAGA, J. ]