bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.7184 OF 2009 Commissioner of Customs (Export Promotion) ..Petitioner Vs. Frontier Cycle Industries Pvt.Ltd. ..Respondent Mr.A.S.Rao for petitioner. Mr.Prakash Shah i/b. PDS Legal for respondent. CORAM :- V.C.DAGA & K.K.TATED,JJ. DATE : 19TH MARCH,2010 P.C. Heard. Perused petition. Rule, returnable forthwith. 2. This petition is directed against the order dated 27th April, 2009 passed by the Settlement Commission in Settlement Application No. 69/CUS/KNA/2008-SC(MB). Without going into the factual matrix, the judgment of Division Bench of this Court in the case of Union of India Vs. Valecha Engineering Ltd. & Anr. in Writ Petition No.2540 of 2008 decided on 29th August,2009 is holding the filed and it cover the issue involved in the present petition. In this view of the matter, the impugned order cannot stand to the scrutiny of law. The same is liable to be quashed and set aside. Order accordingly. 3. The Commission while considering the issue of interest will have to examine the bonds and the provisions for interest if any in notification. If there be provision for interest, either in the bond or the notification, interest would be demanded accordingly. If there is no provision for interest, then only the Commission to order interest under Section 28AB. Apart from this, if any application filed before the Settlement Commission leading to the question of interest, the Settlement Commission would be free to consider the same on its own merits. All contentions in this regard are kept open. Petition stands disposed of accordingly with no order as to costs. (K.K.TATED,J.) (V.C.DAGA,J.)