JUDGMENT : 1. Two things are brought to our notice. One is that the Special Commissioner, Customs, who was appointed to inquire into and consider all the cases of alleged illegal import has quashed all the 12 show cause notices holding that there is no substance therein. It is stated that the CBEC is considering whether to question the said orders by way of review/appeal. The other circumstance is that the Government of India has since issued orders on 3-1-1997 stating that any exporter who has violated the conditions of non-availment of Modvat Credit, reverses the Modvat Credit along with specified interest on or before 31-1-1997, no action will be taken against him and the import licences shall be deemed to be in order. 2. In this view of the matter, we do not think that any purpose will be served in considering with this petition. The matter is dropped at this stage. Let the law takes its own course.