1 Mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2539 of 2008 Union of India ) represented by the Director of Revenue ) Intelligence in the Ministry of Finance, ) Department of Revenue, Mumbai Zonal ) Unit )..PETITIONER Vs. 1.ITD Cementation India Limited ) 2.The Settlement Commission, Additional ) Bench, Customs & Central Excise )..Respondents Mr. P.S. Jetly with Mr. A.S. Rao, Mr. R.B. Pardeshi and Mr. Suresh Kumar for the Petitioners Mr.Madhur R. Baya with Mr. Sushanth Murthy for Respondent No.1. CORAM : FERDINO I. REBELLO & D.G. KARNIK, JJ. DATED : 29TH AUGUST, 2009. P.C. 1. The Respondent No.1 filed an application under Section 127B of the Customs 2 Act. The Commission by its impugned order dated 25th April, 2008 was pleased to hold that interest is not payable as the provisions of Section 28 of the Customs Act are not attracted. The Application was made on 30th January, 2008. The Settlement Commission relied upon the judgment in Bombay Hospital Trust Vs. C.C. Mumbai (CEGAT), and the Judgment in Commissioner of Customs (Import), Mumbai vs. Jagdish Cancer & Research Centre 2001 (132) E.L.T. 257 (S.C.). 2. The issue had come up for consideration before us in Writ Petition No.2540 of 2008 and other petitions which has been disposed of by us by separate judgment passed today. In the light of that and for the reasons set out in the judgment in Writ Petition No.2540 of 2008 the impugned order is set aside. The matter is restored to file of the Settlement Commission to pass appropriate order in so far as interest is concerned. Rule made absolute accordingly. (D.G. KARNIK, J.) (F.I. REBELLO,J.)