(1.) Challenge in this appeal, by special leave, is to final order dated 12th January, 2006, passed by the High Court of Judicature at Bombay in Writ Petition No. 2840 of 2005 [2016 (334) E.L.T. 393 (Bom.)]. By the impugned order, the High Court has dismissed the writ petition preferred by the Revenue against the order passed by the Settlement Commission, settling the dispute with regard to the valuation of the goods imported by the respondent.
(2.) Having heard learned counsel for the parties, we are of the opinion that this appeal is bereft of any merit.
(3.) In the impugned order, the High Court has recorded that even before the Settlement Commission had passed the order, the respondent-assessee had already deposited the differential amount of customs duty. Taking this factor into consideration, the High Court declined to go into the merits of the order passed by the Settlement Commission.