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 ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION Customs Application No. 5 of 2001 The Commissioner of Customs (EP) .. Applicant V/s. M/s. Harison Chemicals, Mumbai .. Respondents Mr. A.S. Rao with Mr. H.V. Mehta for the Applicant Mr. Prakash Shah with Mr. Hariharan G. for the Respondents CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & CORAM : S. RADHAKRISHNAN & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 14.01.2005 DATED : 14.01.2005 DATED : 14.01.2005 P.C.:- P.C.:- P.C.:- 1. Heard the learned counsel for the Applicant and the learned counsel for the Respondents. The question of law sought to be raised before us was never even agitated either before the Commissioner of Customs Appeal or before the Customs Excise & Gold Control Appellate Tribunal (CEGAT). Under these circumstances, we are not inclined to permit the Applicant to raise the same before us. The Application stands dismissed. (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (S. RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)