- 1 - IN THE HIGH COURT OF JUDICATURE AT BOMBAY O.O.C.J. CUSTOMS APPLICATION NO.44 OF 2003 ... Medinex Lab.Pvt.Ltd. ...Applicant v/s. Asstt.Commissioner of Customs ...Respondent ... Ms.Seema Sarnaik for the Applicant. CORAM: D.K.DESHMUKH & J.P.DEVADHAR, JJ. DATED: 29TH SEPTEMBER, 2008 P.C.: This Appeal was admitted on 27th April, 2005 on the following questions of law:- 1. Whether the CEGAT is in gross error in deciding appeal against in contradictions of - 2 - acceptance of submission of appellants’ said issue at the time of argument? 2. Whether Assistant Commissioner’s order dated 9-2-2006 contravenes provisions of section 28 of Customs Act, 1962 in as much it is passed without giving a show cause notice and is liable to be set aside? 2. On perusal of the order passed by the Tribunal it is seen that the Tribunal has remanded the matter to the Adjudicating Authority for reconsidering the sanction of draw back in respect of the exports effected. Since the Tribunal has merely remanded the matter to the Adjudicating Authority for denovo consideration, in our opinion, no question of law arises of the order of the Tribunal. Application is, therefore, dismissed. Rule discharged with no order as to costs. (D.K.DESHMUKH, J.) (J.P.DEVADHAR, J.)