HVN IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO. 97 OF 2007 Chirag Gosalia ... Appellant Versus Commissioner of Customs (I) ... Respondents Mr.S.N. Kantawala with Mr. Vinod Kothari and Mr.Brijesh Pathak i/by Apex Law Partners for the Appellant. Mr. Kiran Kandpile with Dr. Poornima Advani and Mr. H.P. Chaturvedi for Respondents. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: MARCH 13, 2008 DATED: MARCH 13, 2008 DATED: MARCH 13, 2008 P.C. P.C. P.C. . It is the contention of the learned counsel for the appellant that show cause notice was issued on 29.7.2003 and before that the goods were sold by public auction on 31.1.2003. The learned counsel seeks to rely on the judgment of this court reported in Commissioner of Central Excise Vs. Gaurav Mercantile 2005 190 ELT 11 Bom. On the consideration of the said judgment, we find that the court chose not to interfere on the ground that the question of law did not arise. . The section in the matter of penalty is section 112. On the reading of section it is clear the the Legislature has used language "shall be liable". In other words, it is a mandatory provision. In our opinion therefore, we cannot find fault with the order of CESTAT and in the light of that question of law would not arise and consequently appeal dismissed. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)