1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION jmi CUSTOMS APPEAL NO. 54 OF 2010. The Commissioner of Customs (Import). ..Appellant. v/s. M.B. Bond Stores Pvt. Ltd. ..Respondent. .... Mr. A.S. Rao, a/w. J.B. Mishra, for Appellant. Mr. N.S. Thakkar, i/b. M.R. Baga, for Respondent. .... CORAM : V.C. DAGA & S.J. KATHAWALLA, JJ. DATE : 11TH AUGUST 2010. P.C. Perused appeal. 2. Heard the Learned Counsel for the Revenue. In the light of the law laid down by this Court in the case of The Commissioner of Customs (Import), Mumbai vs. Finesse Creation Inc., 2009 (248) E.L.T. 122 (Bom.), it is difficult to hold that this appeal involves any substantial question of law. 3. The question sought to be raised is squarely covered by the aforesaid judgment of this Court. The Appeal is thus dismissed in limine, with no order as to costs. [ S.J. KATHAWALLA, J. ] [ V.C. DAGA, J. ]