JUDGMENT : 1. Heard the learned Counsel for the parties. 2. Leave is granted. 3. This appeal is directed against the order of the High Court of Delhi dismissing the Writ Petition of the appellant on February 7, 2001. 4. In the view we have taken we consider it unnecessary to refer to the facts of the case in detail. Suffice it to say that the appellant herein and the petitioner in the Writ Petition No. 1907/2000 on the file of the High Court of Delhi are the co-accused who were proceeded against under the provisions of the Customs Act. In the Writ Petition No. 1907/2000 filed by his co-accused the High Court passed the following order :- "Above being the position we think it appropriate to remit back the matter to the Commissioner. To avoid unnecessary delay, let the petitioner appear before the Commissioner without any further notice on 11-7-2000. In case petitioner does not appear on that date it shall be open for the Commissioner to pass such order as is available in law. We make it clear that we have not gone into the merits of the case." 5. Having regard to the facts and circumstances of the case, in our view it would be just and appropriate that the appellant is also placed in the same position as the co-accused. We accordingly set aside the order of the High Court and dispose of the Writ Petition in terms of the order indicated above. The appeal is accordingly allowed. No costs.