IN THE HIGH COURT OF JUDICATURE AT PATNA TAX No.4 of 2005 9 21.1.2009 1. Union of India 2. The Commissioner of Custom, Patna .... Applicants VERSUS Subhash Chandra Gupta son of Late Shyam Sundar Gupta Vishesarganj, 240, Varanasi (U.P.) .... Respondent ------- Learned counsel for the Union of India very fairly submits that impugned judgment in this tax case was subject matter of Tax Case No.3 of 2005 also and that case has been decided against the Revenue by judgment and order dated 28.11.2008. Following the said judgment it is held that the judgment of the Tribunal cannot be said to suffer from any legal error. The case is accordingly disposed of. (Shiva Kirti Singh, J.) (J.N.Singh, J.) sk