Import classification must be decided promptly, with uniform treatment, provisional clearance on security, and re-export if prohibited.

The Court directed expeditious assessment and classification of imported natural goods on the basis of the laboratory report, because delay could prejudice goods susceptible to decay. It further required uniform treatment if the imports were identical to those in the departmental communication, so that similar consignments were not discriminated against. Provisional clearance could be considered on security to protect revenue, and if the goods were ultimately found prohibited, the importer was permitted to re-export them in accordance with law.

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Issues: Whether the respondents should be directed to assess and classify the imported goods within a time-bound period and consider provisional clearance with security, while ensuring uniform treatment with similar imports and permitting re-export if the goods are found prohibited.

Analysis: The goods had been imported months earlier, but no final decision had been taken on their classification. The Court noted that the goods were natural products susceptible to decay with the passage of time. It therefore directed the respondents to pass appropriate orders assessing and classifying the goods on the basis of the laboratory report within 10 days. The Court also directed that, if the petitioner's imports were identical to the imports referred to in the departmental communication, the respondents must maintain uniformity and avoid discrimination. The respondents were permitted to insist on security to protect revenue if provisional clearance was granted, and, if the goods were found to be prohibited, the petitioner could re-export them in accordance with law.

Conclusion: The respondents were directed to decide classification and assessment expeditiously, with scope for provisional clearance on security, uniform treatment with similar imports, and re-export if prohibition was found.

Final Conclusion: The writ petition was disposed of with directions enabling administrative determination of classification and clearance, while safeguarding revenue and ensuring parity with similar imports.

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