ORDER 1. These appeals can be disposed of by this common order. 2. Civil Appeals Nos. 2578-83 of 2001 are against the order passed by the High Court of Delhi in Plastic Processors v. Union of India whereas Civil Appeal No. 91 of 2002 is against the order dated 12-6-2001 passed by the Customs, Excise and Gold (Control) Appellate Tribunal, (in short "CEGAT") New Delhi. The short question involved in these appeals is regarding the validity of Circular No. 38/2000-Cus dated 10-5-2000. By the two impugned orders the circulars have been quashed. 3. We are informed that apart from these two matters the circular had also been challenged in the Gujarat High Court. The High Court of Gujarat by its decision in Lucky Star International v. Union of India had also quashed the circulars. Against that decision Special Leave Petitions Nos. ... CCs Nos. 3434-56 of 2001 had been filed. That special leave petitions got dismissed on 30-7-2001. 4. The circular had also been challenged in the Calcutta High Court. The Calcutta High Court by its judgment dated 16-10-2001 had also quashed the circular. Against the decision of the Calcutta High Court Special Leave Petitions Nos. ... CCs Nos. 9727-31 of 2003 had been filed. Those special leave petitions were withdrawn by the learned Attorney General on 19-1-2004. 5. In view of the fact that one special leave petition has been dismissed and another has been withdrawn, we see no reason to interfere. The civil appeals stand dismissed. There will be no order as to costs.