CUSAP No. 18 of 2006 -1- *** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CUSAP No. 18 of 2006 Date of decision: 23.3.2007 Commissioner of Customs, Custom House, The Mall, Amritsar ...Appellant Versus Sh.Atholi Paramba Beeran and another ...Respondent CORAM: HON'BLE MR.JUSTICE M.M.KUMAR HON'BLE MR.JUSTICE RAJESH BINDAL Present: Mr.Pardeep Goyal, Advocate for the appellant. **** RAJESH BINDAL, J. This appeal has been preferred under Section 130(A) of the Customs Act, 1962 (for short “the Act”) by the revenue against order dated 9.1.2004 passed by the Customs, Excise & Service Tax Appellate Tribunal, Bangalore (for short “the Tribunal) proposing the following substantial question of law:- “Whether the said Notification No.258/90-Cus dated 23.10.1990 did have retrospective effect even if the Notification nowhere mentions retrospective operation of the benefit of Notification.” It could not be disputed at the very outset that identical issue came up for consideration before this court in CEC No.104 of 2001 (Commissioner of Customs, Amritsar Vs. Shri Mustaq Ali Karim and another) decided on 21.8.2006, In this petition the revenue had approached this Court for seeking a direction to refer the question of law on identical terms to this Court the claim made by the revenue in that petition was found CUSAP No. 18 of 2006 -2- *** to be without any merit. For the reasons stated in Shri Mustaq Ali Karim 's case (supra), the present appeal is dismissed. (Rajesh Bindal) Judge March 23, 2007 (M.M.Kumar) Pka Judge