JUDGMENT

D.K. Jain, J. —

1. Challenge in this appeal under Section 130-E of the Customs Act, 1962 ( for short “the Act”), by the importer, is to the final order dated 2nd September, 2009, passed by the High Court of Delhi at New Delhi in CUSAA No. 7/2009. By the impugned order the High Court has dismissed appellant’s appeal under Section 130 of the Act on the ground that no substantial question of law arises from the order of the Customs Excise and Service Tax Appellate Tribunal (for short “the Tribunal”) in appeal Nos.C/920-22/2005, for its consideration.

2. To appreciate the controversy involved a brief reference to the facts, as found by the Tribunal, would be necessary. These are:

The appellant, a body corporate, is engaged in the business of import of plywood, inlays, MDF laminated boards and veneer sheets etc. On 22nd May, 2000, one of the directors of the appellant, namely, Rakesh Chandna, was apprehended by the officers of the Customs department at Calcutta Airport. He was found in possession of US $45,000/- and Indian currency of ‘9,000/-, alongwith several incriminating documents, which fuelled further follow up action by the Directorate of Revenue Intelligence (for short