Customs classification requires hearing before order is passed on imported goods and bills of entry

The dispute concerned inaction on bills of entry and the classification of imported goods. The Court declined to examine the rival factual claims on the merits of classification at that stage and instead directed the respondent to complete the classification exercise, afford the petitioner an opportunity of hearing, and then pass an order within the time fixed by the Court. The operative legal effect was to require procedural completion of the classification process before any final decision on the imported goods was taken.

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Issues: Whether the respondent could be directed to complete classification of the imported goods covered by the bills of entry and pass an order after affording the petitioner an opportunity of hearing.

Analysis: The grievance was confined to the respondent's continued inaction in dealing with the bills of entry and classifying the imported goods. The Court was not persuaded to enter into the competing factual assertions on the merits of classification at that stage. It held that the respondent should complete the classification exercise and, before doing so, afford the petitioner an opportunity of hearing and then pass an order within the time fixed by the Court.

Conclusion: The petitioner was entitled to a direction for completion of classification and hearing before an order was passed.

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