Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned counsels appearing on behalf of the respondents. 2. This writ petition has been filed praying that this Court may be pleased to issue a Writ of Mandamus to direct the third respondent to assess and release the Austrian Processed Cheese, imported by the petitioner, under Bill of Entry No.5884846, dated 1.2.2012, based on the re-test report of the first respondent. 3. It has been stated that the petitioner is in the business of importing pre-packed food products, including Cheese, from foreign countries. In the course of its business, the petitioner had imported Austrian Processed Cheese, vide Bill of Entry No.5884846, dated 1.2.2012. While so, the first respondent had drawn samples of the Cheese imported by the petitioner and had forwarded the same to the Food Analyst, King Institute Campus, Guindy, Chennai. One of the items had failed the test, as it had been stated in the report submitted by the said institute, suggesting that the said item does not conform to the standards of the Food Safety and Standards Act, 2006. 4. The main contention of the learned counsel for the petitioner is that the samples of the Cheese had been drawn by the first respondent, at the room temperature and had transported the same to the King Institute Campus, Guindy, Chennai, in humid conditions. In fact, the samples ought to have been taken and transported in thermal boxes, containing dry ice, as it has been done in the past. 5. It had also been submitted that, on the request made by the petitioner, the Assistant Commissioner of Customs, Group-I, the third respondent herein, had recommended, by his communication, dated 24.2.2012, issued to the first respondent, requesting him to draw samples in respect of the failed items, namely, Austrian Processed Cheese portions 360 G and Slices 200 G, for re-testing, and to send the same to the third respondent. However, the first respondent had not acted upon the request of the petitioner, dated 24.2.2012, Therefore, the first respondent may be directed to draw samples, in respect of the Austrian Processed Cheese portions 360 G and Slices 200 G, imported by the petitioner, for re-testing and to release the goods relating to the Bill of Entry No.5884846, dated 1.2.2012, within a specified period, based on the relevant reports filed by the first respondent. 6. 6. The learned counsels appearing on behalf of the respondents has no objection for this Court passing such an order. 7. In view of the above, the first respondent is directed to draw samples of the Happy Cow Brand Austrian Processed Cheese, imported by the petitioner, vide Bill of Entry No.5884846, dated 1.2.2012, in respect of the failed items, namely, Austrian Processed Cheese portions 360 G and Slices 200 G, for re-testing, within a period of ten days from the date of receipt of a copy of this order. Thereafter, the first respondent shall file a report, based on the re-testing done, in respect of the said items. Based on the report to be filed by the first respondent, the goods in question may be released, following the procedures established by law, on the petitioner complying with the necessary conditions to be imposed by the respondents. The writ petition is ordered accordingly. No costs. Consequently, connected miscellaneous petition is closed.