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 WRIT PETITION NO.1149 OF 1993 WRIT PETITION NO.1149 OF 1993 WRIT PETITION NO.1149 OF 1993 M/s.Super Book House .. Petitioner V/s The Asstt.Collector of Customs & Ors. .. Respondents Mr.Prashant Shah i/by M/s.C.R.Patel & Co. for the Petitioner. Mr.H.V.Mehta for the Respondents. CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & CORAM: S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATE : 03.02.2005. DATE : 03.02.2005. DATE : 03.02.2005. P.C.: P.C.: P.C.: 1. Heard the learned Counsel for the parties. The learned Counsel for both the parties categorically state that the issue involved in this matter is squarely covered by the judgment of the Tribunal in the case of Blue Star V/s. Union of India & Anr.- 1999 (108) ELT Blue Star V/s. Union of India & Anr.- 1999 (108) ELT Blue Star V/s. Union of India & Anr.- 1999 (108) ELT 245 245 245. The said decision has been accepted by the Customs Department. Based on the aforesaid decision this Court has already allowed four Petitions viz. Writ Petition Nos.3612/1991, 2385/1991, 2667/1991 and 2832/1991 by an order dated 8th July, 2003. Unde the aforesaid facts and circumstances, Writ Petition is made absolute in terms of prayer clause (a), however, with no order as to costs. (S.RADHAKRISHNAN,J.) (S.RADHAKRISHNAN,J.) (S.RADHAKRISHNAN,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.) (J.P.DEVADHAR,J.)