TAX CASES No.45 OF 2002 --- IN the matter of application under Section 130A of the Customs Act,1962. ---- COMMISSIONER , CUSTOM DEPARTMENT,GOVT. OF INDIA, 5TH FLOOR, C.R.BUILDING, BIRCHAND PATEL PATH, PS.KOTWALI,DISTRICT-KPATNA ----------- -(Appellant) Versus M/S LAXMI TRADING COMPANY,Old Thakur Bari Road, Chagotia Pt.11, Dhubri, Assam-- --(Respondents) For the petitioner : Mr. Rakesh Kumar Singh For the respondent : Mr. Birju Prasad ---- P R E S E N T THE HON'BLE MR. JUSTICE CHANDRAMAULI KUMAR PRASAD THE HON'BLE MR. JUSTICE SUBASH CHANDRA JHA Prasad & Jha,JJ. Commissioner of Customes has preferred this application under Section 130A of the Customs Act, inter alia, praying to direct the Customs, Excise and Gold (Control) Appellate Tribunal to refer the question of law enumerated therein arising out of an order dated 20th of December, 2001 passed in Appeal No.147 of 2001 Mr. Rakesh Kumar Singh appearing for the petitioner states that the question of law sought to be raised in the present case has already been answered by a Division Bench of this Court by judgment dated 18.9.2008 passed in Tax Case No.13 of 1991 (Commissioner of Income-tax, Bihar, Patna Vs. Ramjee Prasad). Mr. Birju Prasad appears on behalf of the respondents. In view of the decision of the Division Bench of this Court, referred to above, we are of the opinion that no substantial question of law arises for our determination. Application stands dismissed. (C.K.Prasd) (S.C.Jha Patna High Court, Dated,23rd of October,2008 NAFR/ ahk.