Customs classification dispute left for departmental adjudication; writ not entertained and interim security kept in force.

Writ jurisdiction was declined in a customs classification dispute, and the parties were directed to pursue adjudication before the Customs Authorities through a show cause notice process. The petition was not entertained on the merits, and the matter was left for final determination by the departmental authority. Pending that adjudication, the bank guarantee and undertakings were ordered to continue until completion of the classification decision.

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Outcome: The writ petition was not entertained, and the Customs Authorities were directed to adjudicate the classification dispute after issuing show cause notice. The rule was discharged with the bank guarantee and undertakings to continue until final adjudication.

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