IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.3250 OF 1989 WRIT PETITION NO.3250 OF 1989 WRIT PETITION NO.3250 OF 1989 Ashok Mittal ..Petitioner. V/s. Union of India & Ors. ..Respondents. Mr.Murthy i/b. Murthy & Associates for petitioner. Mrs.S.V.Bharucha with R.C.Master for respondents. CORAM : P.B.MAJMUDAR AND CORAM : P.B.MAJMUDAR AND CORAM : P.B.MAJMUDAR AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 24TH NOVEMBER, 2008. DATED : 24TH NOVEMBER, 2008. DATED : 24TH NOVEMBER, 2008. P.C. :- P.C. :- P.C. :- 1. By filing this petition, the petitioner has challenged the action of the respondent in so far as it relates to the import of the consignment by the bill of entry Exhibit.1 to the petition. 2. During the pendency of this petition, this Court passed as interim order on 22/11/1989. On the basis of the said order, the assessment is already made. However, that order of assessment is against the petitioner and it is not in dispute that the petitioner has not taken further action for challenging the said order passed on adjudication. During the course of the hearing of this petition, it is pointed out on behalf of the respondents that the - = : 2 : = - issue in question is already covered by the decision of this Court in the case of Naresh Aggarwal V/s. Naresh Aggarwal V/s. Naresh Aggarwal V/s. Union of India Union of India Union of India reported in 1993 (63) E.L.T. 204 1993 (63) E.L.T. 204 1993 (63) E.L.T. 204 (Bom.) (Bom.) (Bom.). The learned counsel for the petitioner has conceded that the issue is covered against the petitioner in view of the said Judgment. Considering the above, this Writ Petition is required to be dismissed as the issue is covered in favour of the revenue and against the petitioner. 3. Under the circumstances, the petition is dismissed. Rule stands discharged with no order as to costs. Interim relief stands vacated. 4. It will be open for the respondents to encash the bank guarantee as the goods in question are cleared on the basis of the bank guarantee. (P.B.MAJMUDAR (P.B.MAJMUDAR (P.B.MAJMUDAR J.) J.) J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)