1 WPL2898.10.sxw IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION KJ WRIT PETITION (L) NO.2898 OF 2010 M/s. Seco Tools (India) Pvt. Ltd., )..Petitioners Vs. Union of India & Ors. )..Respondents ---- Mr. Sushant Murthy i/by Mr.M.R.Baya for the petitioners. Mr. Pradeep S.Jetly for the respondents. ---- CORAM : J. P .DEVADHAR & MRS.MRIDULA BHATKAR,JJ DATE : 2/2/2011. PC 1 Heard. By consent, petition is taken up for final hearing. 2 By the impugned order dated 10.12.2010, the Assistant Commissioner of Customs, Gatt Valuation Cell (GVC), Mumbai, informed the petitioners that in the light of the order passed by the Commissioner (Appeals) on 22.7.2009 the invoice value would be loaded by 5%. Counsel on both sides state that the said order of 2 WPL2898.10.sxw the Commissioner of Customs (Appeals) has been quashed by the CESTAT by its order dated 10.1.2011. 3 In this view of the matter, the order of the Assistant Commissioner of Customs dated 10.12.2010 would not survive. Accordingly, the said order is quashed and set aside. Rule made absolute in the aforesaid terms. It will be open for the respondents to take appropriate action in accordance with law. (MRS.MRIDULA BHATKAR,J) (J.P.DEVADHAR,J)