1 rng IN IN IN THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION WRIT WRIT WRIT PETITION NO.3278 OF 1988 PETITION NO.3278 OF 1988 PETITION NO.3278 OF 1988 M/s R.Piyarelal Import and Export (Pvt) Ltd .. Petitioners Vs. The Union of India & ors .. Respondents with with with WRIT PETITION NO.3620 OF 1988 WRIT PETITION NO.3620 OF 1988 WRIT PETITION NO.3620 OF 1988 M/s Allana Cold Storage Pvt. Ltd .. Petitioner Vs The Union of India & ors .. Respondents .. Ms.Priya Khaitan i.b Khaitan & Jaykar for Petitioners Mr.A.S.Rao for Respondents CORAM CORAM CORAM : F.I.Rebello and : F.I.Rebello and : F.I.Rebello and J.H.Bhatia, J.H.Bhatia, J.H.Bhatia, JJ JJ JJ DATED DATED DATED : 22nd April, 2009 : 22nd April, 2009 : 22nd April, 2009 P.C. 1. In both the petitions, the issue is limited. The petitioners have proceeded on the footing that the amended Notification was not gazetted as on 5th October,1988 when they filed the Bill of Entry. 2. In Kusum Trading Company vs Union of India 1999 Kusum Trading Company vs Union of India 1999 Kusum Trading Company vs Union of India 1999 (108) (108) (108) E.L.T. 353 (Bom) E.L.T. 353 (Bom) E.L.T. 353 (Bom) learned bench of this Court noted that the Notification was gazetted in Government Gazettee dated 3rd October,1988. Once that be the case, nothing survives in these petitions. Rule discharged. No order as to costs. { J.H.Bhatia, J } J.H.Bhatia, J } J.H.Bhatia, J } { F.I.Rebello, J } F.I.Rebello, J } F.I.Rebello, J }