THE HON’BLE THE ACTING CHIEF JUSTICE SUJOY PAUL AND THE HON’BLE SMT. JUSTICE RENUKA YARA WRIT PETITION No.21072 of 2024 ORDER: (Per the Hon’ble the Acting Chief Justice Sujoy Paul)

Sri T.Srinivasa Murthy, learned counsel for the petitioner and Sri Dominic Fernandes, learned Senior Standing Counsel for CBIC, for respondent Nos.1 to 3.

2. With the consent, finally heard.

3. Learned counsel for the petitioner, at the outset, submits that the points involved in this writ petition are squarely covered by a recent common order passed in W.P.No.21101 of 2024 & batch, dated 28.02.2025. Since DRC-07 is unsigned document and not pregnant with any physical/digital signatures, in view of the said common order, the impugned orders are liable to be set aside.

4. Learned Senior Standing Counsel for CBIC placed reliance on paragraph No.21 of the counter and the brief note annexed with the counter to submit that justifiable reasons are given pursuant to which DRC-07 was unsigned. In the light of these documents, paragraph No.21 and ‘brief note’, the matter is distinguishable.

5. The parties have confined their arguments to the extent indicated above and no other point is pressed.

6. In W.P.No.21101 of 2