Commissioner ,Custom Departmen vs Binod Kumar Rai on 21 October, 2008

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Patna High Court - Orders

Commissioner ,Custom Departmen vs Binod Kumar Rai on 21 October, 2008

Bench: C.K.Prasad

                    IN THE HIGH COURT OF JUDICATURE AT PATNA
                               TAX No.52 of 2002
      COMMISSIONER ,CUSTOMS DEPARTMENT, Govt. of India, 5th Floor, C.R.Building,
Birchand Patel Path, P.S. Kotwali, Dist. Patna-----------------------Applicant
                                     Versus
      SRI BINOD KUMAR RAI, S/o Nand Kishore Rai, Vill. Mussepur, P.O. Malipur,
Gorhpura, Dist Begusarai, Bihar------------------------------------- Respondent
                                  -----------


7.    21.10.2008

In this application filed under Section 130A of the Customs Act, Commissioner of Customs had prayed to direct the appellate Tribunal to refer the question of law enumerated therein. Mr.Rakesh Kumar Singh appearing on behalf of the petitioner submits that the question of law sought to be raised in the present application has already been answered by a Division Bench of this Court in Tax Case No. 13 of 2001(Commissioner of Customs Patna vs. Dwarika Prasad Agarwal) and analogous cases, disposed of on 18th September, 2008.

In view of aforesaid, we are of the opinion that no substantial question of law arises for our decision.

Application stands dismissed accordingly.

(C.K.Prasad,J.) (S.C.Jha,J.) spal/

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Patna High Court - Orders