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 APPEAL NO.64 OF 2008 CUSTOMS APPEAL NO.64 OF 2008 CUSTOMS APPEAL NO.64 OF 2008 Mr.O.P.Aggarwal ..Appellant. V/s. The Commissioner of Customs & Central Excise ..Respondent. WITH WITH WITH CUSTOMS APPEAL NO.65 OF 2008 CUSTOMS APPEAL NO.65 OF 2008 CUSTOMS APPEAL NO.65 OF 2008 Krishna Filaments Ltd. ..Appellant. V/s. The Commissioner of Customs & Central Excise ..Respondent. WITH WITH WITH CUSTOMS APPEAL NO.66 OF 2008 CUSTOMS APPEAL NO.66 OF 2008 CUSTOMS APPEAL NO.66 OF 2008 Mr.K.K.Aggarwal ..Appellant. V/s. The Commissioner of Customs & Central Excise ..Respondent. Mr.R.V.Sridharan with Prakash Shah i/b. PDS Legal for appellant in all the matters. Mr.R.Ashokan for respondent in all the matters. 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 : 17TH DECEMBER, 2008. DATED : 17TH DECEMBER, 2008. DATED : 17TH DECEMBER, 2008. P.C. :- P.C. :- P.C. :- 1. With consent of learned counsel for the appellant and the respondent, these appeals are taken up for final hearing. Considering the facts and - = : 2 : = - circumstances of the case and in view of the consent between the Advocates for the parties, without recording reasons in detail, the order passed by the adjudicating authority as well as the Tribunal are quashed and set aside. The matters are remanded back to the Commissioner of Customs & Central for deciding the dispute afresh on merits in accordance with law after hearing both the sides. 2. It is clarified that we have not expressed our opinion on the merits of the matter since there is a consent arrived at between the appellant and the respondent to adjudicate the matter afresh in accordance with law. 3. The contentions raised by both the sides are kept intact and open. The adjudicating authority shall take the decision in accordance with law within a period of 3 months from today. 4. All the above petitions are disposed of by setting aside the impugned orders by remanding the matters back to the adjudicating authority for deciding the dispute afresh in accordance with law after giving opportunity both the sides with no order as to costs. - = : 3 : = - (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (P.B.MAJMUDAR (P.B.MAJMUDAR (P.B.MAJMUDAR J.) J.) J.)