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 CUSTOMS CUSTOMS CUSTOMS APPEAL NO. 14 OF 2008 APPEAL NO. 14 OF 2008 APPEAL NO. 14 OF 2008 WITH WITH WITH CUSTOMS CUSTOMS CUSTOMS APPEAL NO. 15 OF 2008 APPEAL NO. 15 OF 2008 APPEAL NO. 15 OF 2008 Union of India through the Commissioner of Customs (General). ... Appellant. V/s. M/s.Garg Industries Ltd. ... Respondent. R.Ashokan with Girish Kulkarni for the appellant. Anil Balani for the respondent. CORAM CORAM CORAM : D.K.DESHMUKH AND V.C.DAGA, JJ. : D.K.DESHMUKH AND V.C.DAGA, JJ. : D.K.DESHMUKH AND V.C.DAGA, JJ. DATED DATED DATED : 9th July 2008. : 9th July 2008. : 9th July 2008. P.C. P.C. P.C. : : : ---- ---- ---- . Heard. 2. By the order, which is impugned in these appeals, the Tribunal has remanded the matter back to the Commissioner for decision afresh. The Tribunal found that the request made by the respondent for re-testing the samples was unreasonably rejected by the Commissioner. Therefore, the Tribunal directed that the material should be re-tested and the matter be decided afresh. 3. We do not find any lacuna in the impugned order. In the result, both appeals are dismissed in limine. (V.C.DAGA (V.C.DAGA (V.C.DAGA J.) J.) J.) (D.K.DESHMUKH, (D.K.DESHMUKH, (D.K.DESHMUKH, J.) J.) J.)