IN THE HIGH COURT OF JUDICATURE AT PATNA TAX No.8 of 2004 COMMISSIONER,CUSTOM DEPARTMENT,GOVERNMENT OF INDIA, 5TH FLOOR, C.R. BUILDING, BEERCHAND PATEL PATH, P.S. KOTWALI, DISTRICT PATNA---PETITIONER Versus MANJIT SINGH SON OF SRI S.GYAN SINGH, RESIDENT OF GOLAGHAT ROAD, DEEMAPUR, NAGALAND, PRESENT ADDRESS SRI S.GYAN SINGH, 1751, NEW SHIVPURI, GAJIABAD(UP)---- RESPONDENT ----------- 12 18.11.2008 The Commissioner of Customs aggrieved by order dated 27.3.2003 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Kolkata in Appeal No. C-378 of 2008 has preferred this application under Section 130A of the Customs Act. The application being barred by limitation, a separate application has been filed for condoning the delay. In the facts of the present case, we condone the delay in filing the application. Mrs. Nivedita Nirvikar, appearing on behalf of the petitioner very fairly states that question of law involved in this application has already been answered by a Division Bench of this Court by its order dated 18th September, 2008 passed in Tax case no. 13 of 2001. In that view of the matter, we are of the opinion that no referable question of law arises for our determination. It is dismissed accordingly. (Chandramauli Kr.Prasad,J.) (Dr.Ravi Ranjan,J.) A.Kumaar