1 cuapp14-09 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.14 OF 2009 Commissioner of Customs (Prev) ..Appellant. V/s. M/s. Popular Carpets Industries ..Respondent. Mr. Pradeep S. Jetly for appellant. Mr. Prakash Shah i/b. PDS Legal for respondent. CORAM : J.P. DEVADHAR AND R.M. SAVANT, JJ. DATED : 2ND DECEMBER, 2010 P.C. :- 1. Short question raised in this appeal is, whether the CESTAT was right in holding that the Commissioner was justified in dropping the proceedings issued against the respondent-assessee. 2. The case of the revenue is that in view of the statement of Shashikant A. Shah to the effect that the goods imported by the respondent -assessee were purchased by him and sold in the open market was sufficient to hold that the respondent had violated the conditions imposed on duty free imports. It is further contended that in the absence of 2 cuapp14-09 verification of the documents, the appellate authority could have upheld the action of the adjudicating authority. Perusal of the order of the adjudicating authority shows that by a detailed reasoning the statement of Shashikant A. Shah has been disbelieved. The said finding has been upheld by the Tribunal. In view of the concurrent findings of fact recorded by the authorities below, we see no reason to entertain this appeal. The appeal is dismissed with no order as to costs. (R.M. SAVANT, J.) (J.P. DEVADHAR, J.)