- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. CUSTOMS APPEAL NO.57 OF 2008 ... United Spirits Ltd. ...Appellant v/s. The Commissioner of Customs ...Respondent ... Mr.V.Sridharan with Mr.Prakash Shah i/b P.D.S.Legal for the Appellant. Mr.P.S.Jetly with Mr.N.K.Vardhan for the Respondent. ... CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 23RD OCTOBER, 2008 P.C.: 1. This appeal is filed against the order of the - 2 - Tribunal dated 19th May, 2008. By the said order the Tribunal has remanded the matter back to the Commissioner of Customs (Appeal) to consider the question as to whether the Appellant was an aggrieved person so as to file an appeal against the adjudication order, wherein while sanctioning refund, the amount was not paid to M/s.S.R.Nagpal & Sons but was credited to the welfare fund. Since the Tribunal has remanded the matter simpliciter, in our opinion, no question of law arises from the order of the Tribunal. Accordingly the Appeal is dismissed. 2. However, it is made clear that the Commissioner of Customs (Appeal) shall dispose of the appeal on its own merits, uninfluenced by the observations of the Tribunal made in the order dated 19th May, 2008. No order as to costs. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.) - 3 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. WRIT PETITION NO.7324 OF 2008 ... United Spirits Ltd. ...Petitioner v/s. The Union of India & ors. ...Respondents ... Mr.V.Sridharan with Mr.Prakash Shah i/b P.D.S.Legal for the Petitioner. Mr.P.S.Jetly with Mr.N.K.Vardhan for the Respondents. ... CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 23RD OCTOBER, 2008 - 4 - P.C.: In view of the order passed in Customs Appeal No.57 of 2008, this petition has become infructuous. Dismissed as such. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)