IN THE HIGH COURT OF JUDICATURE AT PATNA TAX Case No.33 of 2002 ================================================ Commissioner, Customs Department, Government of India, 5th Floor, C.R. Building, Birchand Patel Path, P.S. Kotwali, District – Patna …..Applicant Versus Shri Ram Nawal Tripathy C/O K.P. Dey, Advocate, 11-A, Mahendra Sarkar Street , Kolkata … Respondent APPEARANCE For the Applicant : Mr. Prakash Kumar Singh, Advocate For the Respondent : Mr. Santosh Kumar, Advocate =================================================== CORAM: HONOURABLE THE CHIEF JUSTICE And HONOURABLE MR. JUSTICE JYOTI SARAN ORAL ORDER (Per: HONOURABLE THE CHIEF JUSTICE) 6 3/1/2011 This application for reference made under Section 130 (A) of the Customs Act, 1962 arises from the judgment and order dated 9th October 2001 passed by the Customs, Excise & Gold (Control) Appellate Tribunal in Appeal No.C-289 of 2001. The matter at issue pertains to confiscation of mild steel pipes on an allegation that contraband goods were concealed and were being transported in the aforesaid mild steel pipes. Learned advocate Mr. Rakesh Kumar Singh has appeared for the department. He has submitted that the identical issue was before this court in Tax Case No. 32 of 2002. The said case came to be dismissed by the Bench of this court (Coram: Chandramauli Kumar Prasad, ACJ (as he then was) and Dr. Ravi Ranjan, J.) on 17th September 2008. The Special Leave to Appeal 2 (Civil) preferred by the department has also been dismissed on 14th May 2009. In above view of the matter, without recording the facts and the merits of the case, we dismiss this application. Neyaz/ ( R. M. Doshit,CJ.) (Jyoti Saran, J.)