SUDESH KUMAR SONTHALIA Vs. UNION OF INDIA

JUDGEMENT

(1.) Affidavits of service filed in Court today be kept with the record.

(2.) Since issues involved are similar, both the writ petitions have been heard analogously.

(3.) In the writ petitions the petitioners have prayed for a direction upon the Additional Director General, Directorate of Revenue Intelligence, Kolkata to recall and/or refund the orders dated 30th November, 2009 passed by the Customs and Central Excise, Settlement Commission, Additional Bench, Kolkata on the ground that it did not answer the question that "Bill of export" and "Shipping bill" are one and the same. Submission has been made that the Revenue but an application dated 6th August, 2009 had accepted the contention that though nomenclatures differ, they are one and the same. Perused the order under challenge. I find that the submission of the petitioners is correct. Therefore, the orders dated 30th November, 2009 passed by the Commission are set aside and quashed. The Commission is directed to consider the matter afresh after taking into consideration the application dated 6th August, 2009 filed by the Additional Director General, Directorate of Revenue Intelligence. The writ applications are allowed. No order as to costs.