IN THE HIGH COURT OF JUDICATURE AT PATNA TAX No.36 of 2002 COMMISSIONER,CUSTOMS DEPARTMENT,GOVERNMENT OF INDIA,5TH FLOOR, C.R. BUILDING, BIRCHAND PATEL PATH, P.S. KOTWALI, DISTRICT PATNA--PETITIONER Versus GYAN CHANDRA SAHU,SON OF SRI BABU LAL SAHU,2/415,NAWABGANJ,KANPUR---RESPONDENT ----------- TAX No.44 of 2002 COMMISSIONER,CUSTOMS DEPARTMENT, GOVERNMENT OF INDIA,5TH FLOOR, C.R. BUILDING,BIRCHAND PATEL PATH, P.S. KOTWALI, DISTRICT PATNA---PETITIONER Versus GOPI NATH GERA, SON OF SRI KARAM CHAND GERA,20/1 BLOCK NO.2, GOVINDNAGAR,KANPUR----RESPONDENT ----------- TAX No.43 of 2002 COMMISSIONER, CUSTOMS DEPARTMENT, GOVERNMENT OF INDIA,5TH FLOOR, C.R. BUILDING, BIRCHAND PATEL PATH, P.S. KOTWALI, DISTRICT PATNA----PETITIONER VERSUS SATINDER SINGH,SON OF SARDAR GURUCHARAN SINGH, 124 A/83, GONINDNAGAR, KANPUR--------RESPONDENT ----------- 7 18.11.2008 The Commissioner of Customs has filed these applications under Section 130A of the Customs Act to refer the questions of law arising out of the order dated 7.7.2000 passed by the Customs Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Kolkata passed in Appeal No.C-190-198,200,207/1998. Mr. Rakesh Kumar Singh, appearing on behalf of the petitioners submits that the questions involved in these applications have been answered by a Division Bench of this Court by its order dated 21.10.2008 passed in Tax Case No. 39 of 2002. - 2 - In view of aforesaid, we are of the opinion that no referable question of law arises from the order of the Tribunal and the applications filed by the petitioners are absolutely misconceived. These applications are dismissed accordingly. (Chandramauli Kr.Prasad,J.) (Dr.Ravi Ranjan,J.) A.Kumar