IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No.5289 of 2011 Date of decision: 23.3.2011 M/s Dev Alloys (P) Ltd. -----Petitioner. Vs. Union of India & 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. This petition seeks direction for releasing consignment of imported goods of the petitioner as per directions of the Commissioner of Customs and Central Excise (Appeals) dated 4.3.2011, Annexure P-3. Case of the petitioner is that it imported goods and filed Bill of Entry on 27.1.2011 for clearance thereof. The petitioner deposited the duty due. However, the concerned officer did not accept the classification of the petitioner and passed an order of confiscation under Section 111(m) of the Customs Act, 1962 imposing redemption fine and penalty of `3.5 lacs and `3 lacs respectively vide order dated 19.2.2011. On appeal, the said order was set aside on 4.3.2011 and classification of goods of the C.W.P. No. 5289 of 2011 petitioner was directed to be accepted. Thereafter, the petitioner has been approaching the Commissioner of Customs (Preventive), Amritsar and Additional Commissioner of Customs, Ludhiana for releasing the goods as per directions contained in order dated 4.3.2011, but they are not doing their lawful duty without any valid justification. Without expressing any opinion on merits, we direct respondents No.2 and 3 to take a decision on letters of the petitioner, Annexures P-4 to P-6, forthwith in accordance with law but not later than one week from the date of receipt of a copy of this order. If the respondents are aggrieved by this order, they will be at liberty to move this Court. The petition is disposed of. (ADARSH KUMAR GOEL) JUDGE March 23, 2011 ( AJAY KUMAR MITTAL ) ashwani JUDGE 2