JUDGMENT

D.K. Jain, J. —

1. Delay in SLP (C) No. 11177 of 2006, SLP (C) No. 11180 of 2006, SLP (C) No. 11181 of 2006, SLP (C) No. 11182 of 2006, SLP (C) No. 12641 of 2006 and SLP (C) No. 14991 of 2006 is condoned and Leave granted.

2. Challenge in this batch of appeals is to the orders passed by the High Court of Bombay dated 3rd July, 2003 in Customs Application Nos. 27-29, 31, 34, 36 of 2002 and 2-10 of 2003; 24 th March, 2005 in Customs Application Nos.17-18 of 2003; 30th March, 2005 in Customs Application Nos.26 and 29 of 2003; 16th March, 2005 in Customs Application Nos. 11-14 of 2003; 6 th April, 2005 in Customs Application Nos. 31-33 and 35 of 2003 and 23rd March, 2005 in Customs Application Nos. 15-16 of 2003. By the impugned orders, the High Court has rejected the applications filed by the Revenue under Section 130A of the Customs Act, 1962 (for short “the Act”) on the ground that no question of law arose from the orders of the Customs, Excise and Gold (Control) Appellate Tribunal (for short “the Tribunal”).

3. As common questions of law and facts are involved in all the appeals, these are being disposed of by this common judgment. However, to appreciate the controversy in