IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION WRIT PETITON NO.2994 OF 1991 WRIT PETITON NO.2994 OF 1991 WRIT PETITON NO.2994 OF 1991 Satidhan Industries ..Petitioner. V/s. Union of India & Ors. ..Respondents. Mr.Ajay Singh for petitioner. Mrs.S.V. Bharucha with A.S. Rao for respondents. CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND CORAM : S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 27TH JANUARY, 2005. DATED : 27TH JANUARY, 2005. DATED : 27TH JANUARY, 2005. P.C. :- P.C. :- P.C. :- 1. Heard learned counsel for the petitioner and the respondents. Both the counsel categorically state that the issue involved in the present petition is squarely covered by the Judgment of the Supreme Court in the case of Pratibha Processors V/s. Union of India Pratibha Processors V/s. Union of India Pratibha Processors V/s. Union of India reported in 1996 (88) E.L.T.12 (S.C.) 1996 (88) E.L.T.12 (S.C.) 1996 (88) E.L.T.12 (S.C.) and Commissioner of Commissioner of Commissioner of Customs, Chennai V/s. Jayanthi Krishna & Co. Customs, Chennai V/s. Jayanthi Krishna & Co. Customs, Chennai V/s. Jayanthi Krishna & Co. reported in 2000 (119) E.L.T.4 (S.C.) 2000 (119) E.L.T.4 (S.C.) 2000 (119) E.L.T.4 (S.C.). Hence rule is made absolute in terms of prayer clause (a). However, there will be no order as to costs. (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (S.RADHAKRISHNAN, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)