- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. CUSTOMS APPLICATION NO.50 OF 2003 ... Commissioner of Customs (Import) ...Appellant v/s. M/s.Lion Cancet Detection Centre ...Respondent ... Mr.P.S.Jetly with Mr.Y.R.Mishra for the Appellant. ... CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 29TH SEPTEMBER, 2008 P.C.: Heard Mr.Jetly, the learned Counsel for the Applicant. None for the Respondent though served. 2. This application was admitted on 13h April, 2005 on the following questions of law- 1. Whether on the facts and in the circumstances of the case, the Tribunal was right in law in setting aside the order for imposition of penalty? 2. Whether on the facts and in the circumstances of the case the importer is liable to pay customs duty irrespective of the fact that it may not redeem the goods confiscated several years after their use? 3. The dispute in the present case relates to the non-compliance of the post importation conditions - 2 - mentioned in the assessment order. This Court in the case of Shah Diagnostic Institute Pvt.Ltd. v/s. Union of India, reported in 2008 (222) E.L.T. 12 (Bom.) has answered similar question in favour of the Revenue. S.L.P. filed against the said decision has been dismissed (222 ELT A26). In this view of the matter, since the decision of the Tribunal is contrary to the aforesaid decision the application is allowed. The Tribunal is directed to forward a statement of the case raising the aforesaid questions for the opinion of this court as expeditiously as possible. Application disposed of. No order as to costs. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)