JUDGMENT : 1. Heard learned counsel for the parties. 2. The Petitioner’s grievance is that his Bill of Entry No. 8048557, dated 28 September 2023 (Exhibit-A), is not being processed by the Respondents by following the law. 3. Mr. Shah submits that this is a case of re-imported goods, regarding which the Bill of Entry was filed on 28 September 2023. He submitted that on account of the delay in processing this bill of entry, the shelf-life of some of the re-imported goods, i.e. medicaments, has already expired. He submitted that the Petitioner has prayed for a direction to the Respondents to compensate the Petitioner to the extent of Rs. 80,435.85/-. 4. The learned counsel for the Respondents presented several difficulties before this Court and expressed several difficulties by filing their affidavit in this Court. At this stage, it is not for us to either discuss such difficulties or redress them. We take it that the Respondents have ample statutory powers to deal with this type of situation. 5. However, the only concern is that the Respondents, by citing various difficulties, cannot simply refuse to process the Bill of Entry in accordance with the law. It is not for this Court, at least at this stage, to direct the Respondents to exercise their statutory powers in a particular manner. However, in a situation where nothing is being done to process the Bill of Entry, surely, this Court will have to step in. 6. Accordingly, we direct the Respondents to process the Petitioner’s Bill of Entry No. 8048557 dated 28 September 2023 (Exhibit-A) as expeditiously as possible and, in any event, within four weeks from today. Such a process has to be in accordance with law and on its own merits. 7. The Respondents should coordinate with each other for processing rather than blame each other for such non-processing. 8. The prayer for an award of Rs. 80,435.85/- cannot be considered at this stage. However, the Petitioner can adopt alternate remedies in this regard. All contentions of all parties in this regard are kept open. 9. The petition is disposed of with the above directions to process the Petitioner’s Bill of Entry within four weeks from today and communicate the decision to the Petitioner within this period. 10. All concerned to act on an authenticated copy of this order.