Dipak Misra, C.J.

Regard being had to the commonality of the primary controversy relating to the jurisdiction of the High Court of Delhi being involved in these writ petitions, they were heard analogously and the said issue is adverted to and dealt with by a singular order. For the sake of clarity and convenience, we shall adumbrate the facts in W.P.(C) No. 6570/2010.

2. Expressing doubt with regard to the correctness of the decision in New India Assurance Company Limited v. Union of India and others, AIR 2010 Delhi 43 (FB), a Division Bench thought it appropriate to refer the matter for reconsidered by a Full Bench and, accordingly, a Full Bench was constituted and the matter has been placed before us for the aforesaid purpose.

3. Before we proceed to analyze and appreciate the ratio in New India Assurance Company Limited (supra), we think it apposite to have a brief resume of the necessitous facts in the present writ petition. As is evident, in invocation of the jurisdiction under Article 226 of the Constitution of India, the petitioner has called in question the legal defensibility of the order No. 214 - 215/10-Cus dated 9.7.2010, Annexure-1, passed by the Revisionary Authority, Go