IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO. 36 OF 2006 The Commissioner of Customs (Preventive), Mumbai. ... Appellant. V/s. M/s.Dharam Exports, Mumbai. ... Respondent. P.S.Jetly for the appellant. Madhur Baya for the respondent. CORAM : V.C.DAGA AND K.K.TATED, JJ. DATED : 10th February 2010. P.C. : Heard learned counsel for the appellant and learned counsel for the respondent. 2. This appeal was admitted vide order dated 24th August, 2006 on the following question of law: Whether the Customs, Excise & Service Tax Appellate Tribunal has erred in holding that the Respondent was not liable to pay the duty for the goods which had been imported by the transferees? 3. Having heard both parties and having gone through the impugned order, the very same question was canvassed before the Tribunal. The Tribunal has relied upon the Division Bench judgment of this Court in the case of Commissioner of Customs v. Jupiter Exports, 2007 (213) E.L.T. 641 (Bom) to which one of us is a party (Daga, J.). The said judgment is accepted by the Revenue. No case is made out by the Revenue to distinguish the said judgment in order to take contrary view. In this view of the matter, following the said judgment, the above referred question is answered in favour of the respondent and against the Revenue. 4. Appeal is disposed of accordingly with no order as to costs. (K.K.TATED, J.) (V.C.DAGA J.)