IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION WRIT PETITON NO.8325 OF 2004 WRIT PETITON NO.8325 OF 2004 WRIT PETITON NO.8325 OF 2004 Union of India ..Petitioner. V/s. M/s.Nav Maharashtra Sahakari Soot Girni Ltd. ..Respondent. AND AND AND WRIT PETITON NO.8562 OF 2004 WRIT PETITON NO.8562 OF 2004 WRIT PETITON NO.8562 OF 2004 Union of India ..Petitioner. V/s. M/s.Indira Gandhi Mahila Sahakari Soot Girni Ltd. ..Respondent. Mr.R.V.Desai, senior counsel with A.S.Rao i/b.Dr.T.C. Kaushik for petitioner in both the petitions. CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND CORAM : V.C. DAGA AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 15TH SEPTEMBER, 2005. DATED : 15TH SEPTEMBER, 2005. DATED : 15TH SEPTEMBER, 2005. P.C. :- P.C. :- P.C. :- . Heard Mr.R.V.Desai, senior learned counsel appearing for the petitioner. He submits that in the light of the law laid down by the Apex Court in the case of Commissioner of Cus. & C.Ex., Ahmedabad V/s. Commissioner of Cus. & C.Ex., Ahmedabad V/s. Commissioner of Cus. & C.Ex., Ahmedabad V/s. Kumar Cotton Mills Pvt.Ltd. 2005(180) E.L.T. 434 Kumar Cotton Mills Pvt.Ltd. 2005(180) E.L.T. 434 Kumar Cotton Mills Pvt.Ltd. 2005(180) E.L.T. 434 (S.C.) (S.C.) (S.C.), petitioner be allowed to be withdraw the petitions. Accordingly, both the petitions are dismissed as withdrawn with no order as to costs. (V.C. DAGA, J.) (V.C. DAGA, J.) (V.C. DAGA, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)