1 cuapp23-10 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.23 OF 2010 The Commissioner of Customs (Exports) ..Appellant. V/s. M/s. Reliance Industries Ltd. ..Respondent. Mr. R. Ashokan for appellant. Mr. Milind Sathe, senior Advocate with Vipin Jain, Virat Chavda, Uday Shetty, i/b. A.S. Dayal & Associates for respondent. CORAM : J.P. DEVADHAR AND MRS. MRIDULA BHATKAR, JJ. DATED : 19TH JANUARY, 2011 P.C. :- 1. Counsel for the revenue states that the question raised in this appeal is covered against the revenue by the decision of this Court in Commissioner of Customs (Import), Mumbai reported in Finnesse Creation Inc. 2009 (248) E.L.T. 122 (Bom.). In this view of the matter, the appeal is dismissed with no order as to costs. (MRS. MRIDULA BHATKAR, J.) (J.P. DEVADHAR, J.)