IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO. 47 OF 2009 The Commissioner of Customs (AP) Mumbai. Appellant V/s. Shri Vithal Chopdekar Resondent Mr.A.S.Rao,Advocate for the appellant. Mr.Anil Balani,Advocate for the respondent CORAM: F.I.REBELLO AND J.H.BHATIA,JJ. DATE: 9th June,2009. P.C. 1. The issue involved in his Appeal is similar to the issue involved in Customs Appeal No.46 of 2009. 2. For the reasons set out therein, there is no merit in this Appeal which is accordingly dismissed. (J.H.BHATIA,J.) (F.I.REBELLO,J.)