IN THE HIGH COURT OF JUDICATURE AT PATNA TAX No.51 of 2002 COMMISSIONER,CUSTOM DEPARTMENT,GOVERNMENT OF INDIA, 5TH FLOOR, C.R.BUILDING, BIRCHAND PATEL PATH, P.S. KOTWALI, DISTRICT PATNA---PETITIONER Versus M/S SHIV TRADING COMPANY, GOPAL ROAD, PAN BAZAR, GUWAHATI(ASSAM)--RESPONDENT 8 18.11.2008 The Commissioner of Customs aggrieved by order dated 20.12.2001 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Kolkata in Appeal No. C-503 of 2001 and analogous cases has preferred this application under Section 130A of the Customs Act. Mr. Rakesh Kumar Singh appearing on behalf of the petitioner very fairly states that question of law involved in this application has already been answered by a Division Bench of this Court by its order dated 18th September, 2008 passed in Tax case no. 13 of 2001. In that view of the matter, we are of the opinion that no referable question of law arises for our determination. It is dismissed accordingly. (Chandramauli Kr.Prasad,J.) (Dr.Ravi Ranjan,J.) A.Kumar - 2 -