Badar Durrez Ahmed, J (ORAL);—

1. The learned counsel appearing on behalf of Air India Limited makes an oral request that this writ petition be treated as an appeal under Section 130 of the Customs Act, 1962 inasmuch as the order impugned is an order dated 30.04.2012 passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (CESTAT) in Customs ROA Application No. 41/2011 in Customs Appeal No. 538/2007. According to the learned counsel, the impugned order dated 30.04.2012 is an order passed in appeal by the Appellate Tribunal (CESTAT). The learned counsel for the respondent has no objection to the writ petition being converted into an appeal under Section 130 of the said Act. Consequently, we direct the Registry to re-number this writ petition as Cus. Act Appeal under Section 130 of the said Act.

2. The grievance of the appellant is that the impugned order restores Customs Appeal No. 538/2007 which had been dismissed by virtue of a final order No. C-95/11 dated 18.02.2011 on the ground that the clearance of the Committee on Disputes had not been obtained. The order passed on 18.02.2011 is as under:-

“Revenue has filed an application for early hearing of their