AJN 1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.5 OF 2009 The Commissioner of Customs (EP), Mumbai. ... Appellant Vs. Jai Prakash Kamath. ... Respondent Mr. A.S. Rao for the appellant. Mr. H.R. Shetty for the respondent. CORAM : SMT. RANJANA DESAI & J.P. DEVADHAR, JJ. DATED : 20TH MARCH, 2009. P.C.:- 1. This appeal is directed against Order dated 18/3/2008 passed by the Customs Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (for short, “the Tribunal”). By the impugned order, the Tribunal has set aside the penalty of Rs.2 lakhs imposed on the respondent. AJN 2 2. We have heard learned counsel appearing for the appellant. We have also perused the impugned order. In the impugned order, the Tribunal has recorded that the respondent was working as office assistant at a salary of Rs.1,500/- with M/s. Pan Asia Industries Limited and his role was only upto the introduction of Shri Nipul Dhruva of Darshan Plastic, Ravi Mittal of Eastern Zipper Pvt. Ltd. and Kamlesh T. Desai of Ambica Cargo Forwarder to Shri Manoj Kumar and Devender Kumar for clearance of the imported plastic raw materials as directed by Shri Rajiv Khandelwal. It appears that he has acted as per instructions of his employer Mr. Rajiv Khandelwal. In our opinion, no question of law arises in this appeal. Hence, appeal is dismissed. [SMT. RANJANA DESAI, J.] [J.P. DEVADHAR, J.]