IN THE HIGH COURT OF JUDICATURE AT PATNA TAX Case No.1 of 2005 ========================================= 1. Union Of India 2. The Commissioner of Custom, Patna ……. Applicants Versus Sri Dungar Mal Mohata s/o Hakim Chand Maheshwari, Falakata road, P.O. Dhupguri, District – Jalpaiguri (West Bengal)…. Respondent ============================================ APPEARANCE For the Applicants : Mr. Rakesh Kumar Singh, Advocate For the Respondent : Mr. S.P.Tewari, Advocate =================================================== CORAM: HONOURABLE THE CHIEF JUSTICE And HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 7 3/1/2011 This application made under section 130 (A) of the Customs Act, 1962 arises from the common judgment and order dated 27th March 2003 passed by the Customs, Excise & Gold (Control) Appellate Tribunal, Eastern Bench, Kolkata in Appeal nos.CDM-02-05 & 46-47 of 2003, in so far as the Appeal No.4 of 2003 preferred by the respondent Dungar Mal Mohata has been allowed. The order of confiscation under challenge before the Tribunal has been set aside. Learned advocate Mr. Rakesh Kumar Singh appearing for the department has submitted that the matter at issue has been put at rest by this court in Tax Case no.3 of 2005. The application made under section 130 (A) of the Act has been rejected. 2 We follow suit. The application is rejected. Neyaz/ ( R. M. Doshit,CJ.) (Jyoti Saran, J.)