IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CUSTOMS APPLICATION NO.38 OF 2003 CUSTOMS APPLICATION NO.38 OF 2003 CUSTOMS APPLICATION NO.38 OF 2003 The Commissioner of Customs (Import) ..Applicant. V/s. Amar Embroidery ..Respondent. Mr.S.M.Shah with S.S.Pakale for applicant. CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 21ST APRIL, 2005. DATED : 21ST APRIL, 2005. DATED : 21ST APRIL, 2005. P.C. :- P.C. :- P.C. :- Heard the learned counsel for the revenue / applicant. No substantial question of law arises from the order of the Tribunal. The questions framed hardly can said to be the substantial questions of law. The entire order of the Tribunal if perused is turning out to be an order based on finding of facts after appreciation of evidence available on record. The application is, therefore, dismissed in limine with no order as to costs. (V.C. DAGA, J.) (V.C. DAGA, J.) (V.C. DAGA, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)