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TMI Blog2024 (12) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... ontentions are factual issues that the tribunal has considered in considerable detail. In particular, the discussion clarifies this position. Therefore, these appeals, which attack pure findings of fact, may not be required to be admitted. There are no significant differences in the factual aspects of the present appeals and the appeal in the case of Ganesh Benzoplast Limited [ 2024 (10) TMI 990 - BOMBAY HIGH COURT ] Even in these appeals, the respondents import goods discharged through high-pressure pipelines from the vessel directly into tanks in the gated complex in the port area. After obtaining the necessary permissions from the authorities, some of the material may have been stored in non-bonded tanks but within the same gated complex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms Act cannot be invoked upon realising that no fines or penalties could be imposed u/s 111 and 112 of the Customs Act,1962. Tribunal also considers the argument about exceeding the value in some instances in detail. The factual finding and the reasoning suffer from no perversity to warrant interference in appeals that must be considered only if they involve substantial questions of law. Therefore, we are satisfied that none of the substantial questions of law as proposed by Mr Sharma or even otherwise arise in both these appeals. - M. S. Sonak And Jitendra Jain, JJ. Mr Satyaprakash Sharma, a/w Adv Niyati Mankad and Adv Akash Singh, for the Appellant/Applicant. Dr Sujay Kantawala, a/w Samsher Garud and Rohit Jain i/b Joyakar and Partner, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority or before the CESTAT? 5. Whether the CESTAT was correct in law in holding that the Regulation 12 of the (Custody and Handling of Goods) Regulation, 2016 does not envisage importation of licensing conditions as part and parcel of its Regulations? 4. Mr Sharma proposes the following substantial questions of law in Customs Appeal (L) No. 30050 of 2024 :- 1. Whether in the facts and circumstances of the case the Hon'ble CESTAT is correct in setting aside the Order of Confiscation of and consequently imposition of the redemption fine of the goods unloaded u/s. 111(h) r/w Section 125 of the Customs Act, 1962. 2. Whether in the facts and circumstances of the case, the CESTAT was correct in law in holding that the Commissioner of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , including those now proposed by Mr Sharma, arise in these appeals. He submitted that the tribunal has considered the facts threadbare, and no appeal would lie only on questions of fact. He submitted that the facts in these appeals are not significantly different from those in the Customs Appeal (L) No. 28294 of 2024 (Commissioner of Customs Nhava Sheva I Vs. Ganesh Benzoplast Limited) or those in BISCO Limited Vs. Commissioner of Customs and Central Exice 2024 SCCOnline SC 340 . He submitted that these appeals ought to be dismissed by following these decisions. 8. Dr Kantawala submitted that the respondents import and warehouse edible oils. The warehouses where some excess material had to be stored for a limited period are in the same gat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a similar situation, and Dr Kantawala is right to submit that the decisions in Ganesh Benzoplast Limited and BISCO Limited (supra) support the respondent s case. 14. The Tribunal was entirely justified in relying on Finesse Creation Inc. (supra), which is the decision of the Division Bench of this Court, instead of relying on the decisions of the Gujarat and Madras High Court. In these matters, it was the Bombay High Court, which was the jurisdictional High Court, and therefore, there was no question of the Tribunal relying upon the judgments of the other High Courts, which Mr Sharma now seeks to rely upon. The Hon ble Supreme Court rejected the SLP against the Bombay decision. In any event, even these contentions are based upon the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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