IN THE HIGH COURT OF JUDICATURE AT PATNA TAX No.2 of 2005 1 UNION OF INDIA 2 The Commissioner of Custom, Patna Versus PRADEEP KUMAR CHAURASIA, son of Sri Hiramal Chaurasia, Prop. M/s P.K Trading Co. Pitarrkunda, Varansi (U.P.) ----------- 10 16-01-2009 Learned counsel for the Union of India very fairly submits that the same very judgement and order of the Appellate Tribunal was subject matter of Tax Case no. 3/2005 which was against Vishwanath Maheshwari and in his case a Division Bench of this court considered the principle of law laid down in the case of Commissioner of Customs, Patna Vs Dwarika Prasad Argawal ( Tax case no. 13/2001) decided on 18.9.2008 and held that in view of law laid down in the said decision and the facts of the case being identical, the judgement of the Tribunal cannot be said to suffer from any legal error. Accordingly, Tax Case no. 3/2005 was disposed of. In view of aforesaid submission, following the judgement and order in Tax case no. 3/2005 (Union of India and Others Vs Vishwanath Maheshwari) passed on 28.11.2008, this Tax case is also disposed of in same terms. BKS/ (Shiva Kirti Singh,J.) (Shyam Kishore Sharma, J.)