TAX CASES No.37 OF 2002 In the matter of an application from the order No. A- 921/Cal/2000 dated 7.7.2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal,Eastern Bench, Calcutta in Appeal No. C-192/98; COMMISSIONER,CUSTOMS DEPARTMENT,GOVERNMENT OF INDIA,5TH FLOOR, C.R. BUILDING, BIRCHAND PATEL PATH, P.S. KOTWALI, DISTRICT PATNA…----Appellant Versus NARAYAN DAS,Son of Sri Hari Ram,108,Ratan Lal Nagar,Kanpur.------Respondents TAX No.38 oF 2002 In the matter of an application from the order No. A- 926/Cal/2000 dated 7.7.2000 passed by the Customs, Excise and Gold, Eastern Bench, Calcutta in Appeal No. C-196/98; COMMISSIONER,CUSTOMS DEPARTMENT,GOVERNMENT OF INDIA, 5TH FLOOR,C.R. BUILDING, BIRCHAND PATEL PATH P.S. KOTWALI, DISTRICT PATNA.-----Appellant Versus VIJOY KUMAR GROVER,SON OF LATE RAM LAL GROVER, 126/G/85, GOVIND NAGAR,KANPUR----Respondents TAX No.40 oF 2002 In the matter of an application from the order No. A- 927/Cal/2000 dated 7.7.2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Calcutta in Appeal No. C-198/1998; COMMISSIONER,CUSTOMS DEPARTMENT,GOVERNMENT OF INDIA, 5TH FLOOR, C.R. BUILDING, BIRCHAND PATEL PATH, P.S. KOTWALI, DISTRICT PATNA---Appellant Versus YOGRAJ,SON OF SRI JAI DAYAL, 124 A/119,GOVINDNAGAR,KANPUR------Respondents TAX No.42 oF 2002 In the matter of an application from the order No. A- 925/Cal/2000 dated 7.7.2000 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Calcutta in Appeal No. C- 196/98; COMMISSIONER,CUSTOMS DEPARTMENT,GOVERNMENT OF INDIA, 5TH FLOOR, C.R. BUILDING, BIRCHAND PATEL PATH, P..S. KOTWALI, DISTRICT PATNA.-------Appellant Versus RAM LAL,SON OF SRI BHAWANI DAS BUILDING NO. 32/9a BLOCK NO.4, GOVINDNAGAR, KANPUR.-------------Respondents For the Appellants:- Mr. Rakesh Kumar Singh,Advocate 2 P R E S E N T THE HON'BLE MR. JUSTICE CHANDRAMAULI KUMAR PRASAD THE HON'BLE MR. JUSTICE SUBASH CHANDRA JHA Prasad & Jha,JJ:- Mr. Rakesh Kumar Singh, appearing on behalf of the appellants submits that the issue involved in these appeals is concluded by the judgment of Division Bench of this Court dated 21.10.2008 passed in Tax Case No. 39 of 2002(Commissioner of Customs Department, Govt. of India Vs. Smt. Sheela Dubey). For the reasons stated in the aforesaid judgment, these appeals have no merit and deserve to be dismissed. They are accordingly, dismissed but without any order as to cost. (Chandramauli Kr.Prasad,J.) (Subash Chandra Jha,J.) Patna High Court Dated 24th October,2008 A.Kumar