IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.91 OF 2007 CUSTOMS APPEAL NO.91 OF 2007 CUSTOMS APPEAL NO.91 OF 2007 The Commissioner of Customs (P) Mumbai)..Appellant Versus Sunil Bhatia )..Respondent ---- Mr.K.R.Choudhari with Mr.H.P.Choudhari for the appellant. ---- Coram : F.I.REBELLO & Coram : F.I.REBELLO & Coram : F.I.REBELLO & R.S.MOHITE,JJ R.S.MOHITE,JJ R.S.MOHITE,JJ Date : 18.01.2008. PC 1. In an appeal by revenue against the Customs of appeals the only contention raised as set out is in paragraph-4 and which reads as under :- " The ld. SDR contends that the learned Commissioner erred in throwing the burden of revenue to prove that it is a smuggled one." 2. The learned Tribunal noted that the goods are not notified items and placed reliance on the judgment of this Court in CC Mumbai v. Shri Ganesh CC Mumbai v. Shri Ganesh CC Mumbai v. Shri Ganesh Enterprises Enterprises Enterprises reported in 2006 (73) RLT-329(B). The only question raised has been answered by the Tribunal by relying on the judgment of this Court. : 2 : There are no other questions raised in the appeal memo. In the light of that, the question as framed would not arise and consequently appeal dismissed. (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J) (R.S.Mohite,J) (F.I.Rebello,J)