CWP No. 16482 of 2010 -1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH CWP No. 16482 of 2010 Date of Decision: 14.9.2010 M/s Kochar Sung-up Acrylic Ltd. ....Petitioner. Versus Union of India and others ...Respondents. CORAM:- HON'BLE MR. JUSTICE ADARSH KUMAR GOEL. HON'BLE MR. JUSTICE AJAY KUMAR MITTAL. PRESENT: Mr. Saurabh Kapoor, Advocate for the petitioner. ADARSH KUMAR GOEL, J. 1. This petition seeks a direction to the respondents for finalizing the issue arising out of the Bills of Entries filed by the petitioner. 2. Case of the petitioner is that it is engaged in manufacture of blankets and imported various consignments of Polyester Filament Yarn. On arrival of the said goods, Bills of Entries were filed in the years 2007 and 2008. The department obtained test reports to finalize the proper classification and valuation of duty. Though the said reports were obtained in June, 2008 but the matter was not being finalized. The petitioner made applications dated 12.8.2010 and 21.8.2010, Annexure P-7 to the Assistant Commissioner of Customs, CFS (Concur), Ludhiana-respondent No.3 on which no decision was taken. CWP No. 16482 of 2010 -2- 3. Without expressing any opinion on merits, we direct respondent No.3 to take decision in the matter, if not already taken within three months from the date of receipt of copy of this order. 4. It is, however, made clear that if respondent No.3 is aggrieved by the order, he can move this Court. (ADARSH KUMAR GOEL) JUDGE September 14, 2010 (AJAY KUMAR MITTAL) gbs JUDGE