IN THE HIGH COURT OF JUDICATURE AT PATNA TAX No.48 of 2002 COMMISSIONER, CUSTOMS DEPARTMENT,Govt. of India, 5th Floor, C.R.Building, Birchand Patel Path, P.S. Kotwali Dist. Patna--------Applicant Versus M/S GANESH TRADING COMPANY, Chagotia Pt. II, Dhubri, Assam -Respondent ----------- For the Appellant : Mr. Rakesh Kumar Singh For the respondent : Mr.Birju Prasad. ----- 7. 21.10.2008 In this application filed under Section 130A of the Customs Act Commissioner of Customs had prayed to direct the appellate Tribunal to refer the question of law enumerated therein. Mr.Rakesh Kumar Singh appearing on behalf of the petitioner submits that the question of law sought to be raised in the present application has already been answered by a Division Bench of this Court in Tax Case No. 13 of 2001(Commissioner of Customs Patna vs. Dwarika Prasad Agarwal) and analogous cases, disposed of on 18th September, 2008. In view of aforesaid, we are of the opinion that no substantial question of law arises for our decision. Application stands dismissed accordingly. (C.K.Prasad,J.) (S.C.Jha,J.) spal/