:1: IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.42 OF 2006 The Commissioner of Customs (Import). ...Appellant. Vs. M/s. Adarsh Textiles (India). ...Respondent. Mr. Vijay Kantharia with Mr. R.Ashokan and Mr.H.P.Chaturvedi for the Appellant. None for the Respondent. CORAM : F.I. REBELLO & R.S. MOHITE, JJ. DATED : 22ND FEBRUARY, 2008 PC : 1. This appeal has been preferred against the two concurrent findings of fact recorded by the authorities below. The Tribunal has relied on the Judgment of the Supreme Court in the case of Kakkar & Co. Vs. Collector of Central Excise, reported in 1988 (35) ELT, 718 (Tri). Considering the question of law as framed, we find no merit in this appeal. Accordingly, appeal is dismissed. (R.S. MOHITE, J.) (F.I. REBELLO, J.)