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 CUSTOMS APPLICATION NO.3 OF 2001 CUSTOMS APPLICATION NO.3 OF 2001 CUSTOMS APPLICATION NO.3 OF 2001 The Commissioner of Customs .. Petitioner V/s M/s.Sputnik Stamping .. Respondent Mr.A.S.Rao with Mr.H.V.Mehta for the Petitioner. Mr.Baya for the Respondent. CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATE : 03.02.2005. DATE : 03.02.2005. DATE : 03.02.2005. P.C.: P.C.: P.C.: 1. Heard the learned Counsel for the parties. Perused the judgment and order of the CEGAT dated 7th April, 2000. The issue involved in this matter is squarely covered by the judgment of this Court in the case of Lokesh Chemicals Works V/s.M.S.Mehta - 1981 ELT 235 Lokesh Chemicals Works V/s.M.S.Mehta - 1981 ELT 235 Lokesh Chemicals Works V/s.M.S.Mehta - 1981 ELT 235. Under these circumstances, there is no substantial question of law involved in this matter. Application stands dismissed. (S.RADHAKRISHNAN,J.) (S.RADHAKRISHNAN,J.) (S.RADHAKRISHNAN,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.)