bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.2273 OF 1991 M/s.Indus Engineering Co. ..Petitioner Vs. Assistant Collector of Customs ..Respondent Mr.Shrenik H.Mehta - partner of the petitioner. Mr.Jetly for respondent. CORAM :- V.C.DAGA & K.K.TATED,JJ. DATE : 6TH JANUARY,2010 P.C. 1. Heard. Perused petition. 2. Mr.Jetly fairly states that the issue sought to be raised in the petition is squarely covered by the Division Bench judgment of this Court in the case of M/s.Gujarat Godrej Innovating Chemicals Ltd. Vs. Union of India in WP No.930 of 2991 decided on 25 th August, 2009 (unreported) against the Revenue and petition needs to be allowed and Rule is liable to be made absolute in terms of prayer clauses (a) and (b). 3. For the reasons stated in the case of M/s.Gujarat Godrej Innovating Chemicals Ltd. (Supra), this petition will have to be allowed and Rule is made absolute in terms of prayer clauses (a) and (b). By interim order of this Court, the respondents have been directed to register the contract on complying with the requirements set out therein. That order is made absolute. The bank guarantee furnished, pursuant to the order for 20% of differential duty is directed to be returned duly cancelled. In the circumstances, there shall be no order as to costs. (K.K.TATED,J.) (V.C.DAGA,J.)