Judgment :- 1. Heard the learned counsel appearing for the petitioner and the learned counsel appearing for the first respondent. No appearance for the second respondent. 2. At this stage of the hearing of the writ petition, the learned counsel appearing for the petitioner had submitted that it would suffice, if the first respondent is directed to consider the request of the petitioner for release of the goods in question, which is the Mulberry Silk Yarn, covered under the bills of entry Nos.461151 and 461152, dated 19.3.2010, and pass appropriate orders thereon, in view of the order passed by the Customs, Excise and Service Tax Appellate Tribunal, dated 5.7.2011, made in C/Appeal No.26,36-40 of 2011. 3. In view of the submissions made by the learned counsel appearing for the petitioner, the first respondent is directed to consider the request of the petitioner for the release of the goods in question and pass appropriate orders thereon, on merits and in accordance with law, after giving an opportunity of hearing to the petitioner, the second respondent and the other parties concerned, if any, within a period of eight weeks from the date of receipt of a copy of this order, taking into consideration the order passed by the Customs, Excise and Service Tax Appellate Tribunal, dated 5.7.2011, made in C/Appeal No.26,36-40 of 2011. The writ petition is ordered accordingly. No costs. Connected M.P.No.1 of 2012 is closed.