CWP 11599 of 2019 1

IN THE HIGH COURT OF PUNJAB & HARYANA

AT CHANDIGARH

CWP 11599 of 2019

Date of decision:21.08.2019

M/s Oster Knit Pvt.Ltd.

..............Petitioner

v.

Union of India and others

..............Respondents

Coram:

Hon'ble Mr.Justice Jaswant Singh

Hon'ble Mr.Justice Lalit Batra

Present:-

Mr.Jagmohan Bansal,Advocate for the petitioner.

Mr.Sunish Bindlish,Advocate for the respondents.

Jaswant Singh,J,

Petitioner-a private limited company imported one

consignment of blankets through Ludhiana Port and respondents

detained the said consignment by forming an opinion that the goods

in question were not blanket but fabric. The dispute regarding

classification of said consignment was decided by Customs,Excise

and Service Tax Appellate Tribunal vide order dated 28.8.2018

whereby appeal of the respondents was dismissed and classification

of consignment as claimed by the petitioner was upheld. In the

interregnum petitioner further imported three more consignments

which were released by respondents against bank guarantee

furnished by the petitioner. In the present petition, it is grievance of

the petitioner that the dispute havi