HVN 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 ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO. 100 OF 2007 The Commissioner of Customs (Import) .. Appellant Versus M/s. Rational Art and Press Pvt. Ltd.. Respondent Mrs. S.V. Bharucha with Mr.H.P. Chaturvedi for the Appellant. Mr.S.N. Kantawala with Mr.Vinod Kothari and Mr.Brijesh Pathak i/by Apex Law Partners for Respondents. CORAM: F.I. CORAM: F.I. CORAM: F.I. REBELLO REBELLO REBELLO & R.S. MOHITE, JJ. R.S. MOHITE, JJ. R.S. MOHITE, JJ. DATED: MARCH 13, 2008 DATED: MARCH 13, 2008 DATED: MARCH 13, 2008 P.C. P.C. P.C. . CEGAT while allowing the appeal filed by the respondents herein relied on the judgment of this court in the case of Phoenix Overseas Private Limited Vs. Union of India 2003 (162) ELT 25 (Bom). They also placed reliance on the judgment of the Constitution Bench of the Supreme Court in Ambalal Vs.Union of India, 1983 (13) ELT 1321 (SC). Apart from that they noted that in the matter of confiscating of imported cars which violate the conditions of ITC (HS) policy, redemption is permitted on payment of redemption fine. They have noted the cases where the tribunal has raised such issues. . Considering the above, in our opinion, the question of law would not arise and consequently appeal dismissed. (R.S. MOHITE, J.) (R.S. MOHITE, J.) (R.S. MOHITE, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.) (F.I.REBELLO, J.)