High Court allows writ petition, recalls previous judgment, parties consent, quashes circulars, refund duty.

The High Court allowed the writ petition after recalling a previous judgment related to a bunch of writ petitions. The issue had already been addressed in the previous judgment, and the parties consented to the writ petition being allowed in line with the earlier decision, which had quashed certain circulars and a demand notice, with directions for refunding duty and interest. The writ petition was delinked from the previous bunch of writ petitions, and the office was directed to issue certified copies of both orders to the respective parties as per High Court Rules.

---

---

Issues involved: Interpretation of previous judgment, application for modification of judgment, delinking of writ petition from previous bunch of writ petitions, recall of judgment, consent of parties.

In the present case, the learned Counsel for the petitioner argued that the issue in the instant writ petition had already been addressed in a previous judgment related to a bunch of writ petitions. The previous judgment had quashed certain circulars and a demand notice, with directions for refunding duty and interest. However, due to confusion during arguments, the instant writ petition was delinked from the previous bunch of writ petitions. An application was filed to modify the judgment, which was allowed, recalling the previous judgment. The opposite parties did not dispute that the controversy in the instant writ petition was identical to the previous case. With the consent of the parties, the writ petition was allowed in line with the previous judgment. The office was directed to issue certified copies of both orders to the respective parties as per High Court Rules.

---