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<h1>Petition challenging yarn attachment for excise duty evasion dismissed, petitioner ordered to pay costs.</h1> The High Court of Punjab and Haryana at Chandigarh dismissed the petition challenging the attachment of yarn by the respondents for evasion of excise ... Recovery - Attachment of goods The High Court of Punjab and Haryana at Chandigarh dismissed the petition challenging the attachment of yarn by the respondents for evasion of excise duty. The court found the attachment proper as the assessment memorandum was pending, allowing recovery proceedings. The petitioner was ordered to pay costs of Rs. 2,000 to the respondents.