IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. C.W.P. No. 4232 of 2006 DATE OF DECISION : 31.01.2008 Canara Bank .... PETITIONER Versus Union of India and others ..... RESPONDENTS CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE RAKESH KUMAR GARG Present: Mr. Ashok Paul Jagga, Advocate, for the petitioner. Ms. Vertika H. Singh, Advocate, for Ms. Renu Bala Sharma, Central Standing Counsel for respondents No.1 and 2. SATISH KUMAR MITTAL, J. ( Oral ) The petitioner bank has filed this petition seeking the quashing of order/letter dated 14.10.2005, Annexure P-7, written by the office of the Superintendent, Central Excise Range IV, 45, PUDA Complex, Opposite D.C. Office, Jalandhar. We have heard counsel for the parties and perused the impugned letter. Vide the impugned letter, the petitioner bank has been informed that the Custom Authorities have attached one plot measuring 175 Marlas situated in village Raipur Rasulpur Jalandhar, in exercise of the power under Section 142 (1) (c) (ii) of the Customs Act, 1962. The said attachment CWP No. 4232 of 2006 -2- order has not been annexed with this petition. In our view, if the petitioner is aggrieved by the said order of attachment having any interest in the attached property, it will be open for the petitioner to challenge the said order in accordance with law before the appropriate authority. With the aforesaid observation, this petition is disposed of. ( SATISH KUMAR MITTAL ) JUDGE January 31, 2008 ( RAKESH KUMAR GARG ) ndj JUDGE