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 APPEAL NO.7 OF 2007 CUSTOMS APPEAL NO.7 OF 2007 CUSTOMS APPEAL NO.7 OF 2007 The Commissioner ofCustoms ..Appellant. V/s. Delta Corporation Ltd. ..Respondent. Mr.R.V.Desai, senior counsel with Parag Vyas for appellant. None for respondent. CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 22ND FEBRUARY, 2007. DATED : 22ND FEBRUARY, 2007. DATED : 22ND FEBRUARY, 2007. P.C. :- P.C. :- P.C. :- Heard learned senior counsel for the appellant. In the above appeal, the revenue has sought to raise the issue in regard to valuation of goods. The main challenge with regard to the Tribunal’s order is that the Tribunal has declined to grant any enhancement of redemption fine. The Tribunal has observed that there is no material to justify such enhancement and that no case was made out. As the Tribunal has already held that there is no material in justifying the enhancement of the redemption fine, we do not find any substantial question of law in the appeal. Hence appeal is dismissed. (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)