1 WP NO.1855/10 & 1856/10. lgc IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1855 OF 2010 WITH WRIT PETITION NO.1856 OF 2010 James Mackintosh and Co. Pvt. Ltd. : Petitioner versus The Commissioner of Customs, Appeal, Mumbai 2 and ors. : Respondents. Mr P S Pratap a/w Mr.Manoj Khatri for the Petitioner. Mr Pradeep Jetly for the Respondents. CORAM : J P DEVADHAR AND R M SAVANT, JJ. DATED : 25th NOVEMBER 2010 P.C. Heard. Perused Petitions. 2 In both these Writ Petitions, the Petitioners have challenged the order of the Commissioner of Customs (Appeal) dated 3rd May 2010. Remedy of revision is available against the impugned orders. Hence we are not inclined to entertain these writ petitions. However, looking to the fact that the issues raised in these writ petitions relate to the period 2001-02, we direct the Petitioners to file a Revision Application within a period of four weeks from today. If such a revision application is filed by the Petitioners, as directed above, the Revisional Authority shall consider and dispose of the said revision application within a period of three months from the date of filing of the said revision application. If the revision application is filed within four weeks from today, the Revisional Authority shall entertain the said revision application and dispose of the same on merit in accordance with law. Both these writ petitions are disposed of in the above terms with no order as to costs. [R.M.SAVANT, J] [J P DEVADHAR, J]