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<h1>Supreme Court dismisses appeal lacking legal question & insignificant penalty; High Court ruling in favor upheld.</h1> The Supreme Court dismissed the appeal due to the absence of a legal question and the insignificance of the penalty. The High Court's ruling in favor of ... Revenue made claim that seized goods are smuggled one without payment of duty - Tribunal found that Revenue failed to prove its allegation - High Court [2006 (5) TMI 39 - HIGH COURT, CALCUTTA] confirmed the order of the the tribunal - Apex Court dismissed the revenue appeal as, No question of law is involved. Even the amount of penalty imposed is negligible. The Supreme Court dismissed the appeal as no question of law was involved and the penalty imposed was negligible. The High Court decision in favor of the assessee was affirmed.