bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.34 OF 2010 The Commissioner of Customs (Export) ..Appellant Vs. Umax Enterprises ..Respondent Mr.P.S.Jately with Mr.R.B.Pardeshi for appellant. None for respondent. CORAM :- V.C.DAGA & K.K.TATED,JJ. DATE : 12TH APRIL,2010 P.C. Mr.Jately, Learned Counsel for the appellant submits that the question as to whether a claim for refund of redemption fine and penalty has to comply with the test of unjust enrichment set out in Section 27 of the Customs Act, 1962 raised in this appeal, has already been decided by Division Bench of this Court in the case of United Spirits Ltd. Vs. Commissioner of Customs (Import) Mumbai 2009(240) E.L.T.513 (Bom.). In this view of the matter, no substantial question of law is involved in the matter. The appeal is, therefore, dismissed in limine for want of substantial question of law with no order as to costs. (K.K.TATED,J.) (V.C.DAGA,J.)