IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CUSTOMS CUSTOMS CUSTOMS APPEAL NO. 20 OF 2008 APPEAL NO. 20 OF 2008 APPEAL NO. 20 OF 2008 The Commissioner of Customs (EP) Mumbai. ... Appellant. V/s. Shri P.D.Manjrekar. ... Respondent. Mrs.N.V.Masurkar for the appellant. S.N.Kantawala i/b. Apex Law Partners for the respondent. CORAM CORAM CORAM : D.K.DESHMUKH AND V.C.DAGA, JJ. : D.K.DESHMUKH AND V.C.DAGA, JJ. : D.K.DESHMUKH AND V.C.DAGA, JJ. DATED DATED DATED : 9th July 2008. : 9th July 2008. : 9th July 2008. P.C. P.C. P.C. : : : ---- ---- ---- . Heard learned counsel for the appellant. . Perused the impugned order. 2. By the impugned order, the penalty imposed on CHA licence holder has been set aside by the Tribunal by recording finding that he had no knowledge of over-invoicing the goods having been exported. This is a clear question of fact. We do not see any substantial question of law involved in the appeal. The appeal is, therefore, rejected in limine. (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.) (D.K.DESHMUKH, (D.K.DESHMUKH, (D.K.DESHMUKH, J.) J.) J.)