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<h1>Department ordered to clear goods under provisional assessment within two weeks per classification 9021 since 2012</h1> The HC directed the Department to allow clearance of the goods under provisional assessment within two weeks, as the goods are not prohibited and have ... Seeking to allow clearance of goods - not prohibited goods - HELD THAT:- Since the goods are not prohibited and issue relates only to the classification of the goods and Petitioner has been importing and clearing the goods under classification 9021 since 2012, the Department is directed to allow the clearance of Bill of Entry No.3168173 dated 23rd April 2024 under provisional assessment within two weeks from today. If any other bill of entry is pending and for future imports, subject to examination, Respondent shall allow the clearance of those goods also under provisional assessment subject to usual terms and conditions and in accordance with law. Petition disposed off. The Bombay High Court, through K. R. Shriram and Jitendra Jain, J.J., after hearing the petition, ordered the petitioner to file an appeal challenging the Order-in-Original within four weeks, stating that 'the delay, if any, in filing appeal shall be considered to have been condoned.' The Tribunal was requested to dispose of the appeal expeditiously, preferably by 31st December 2024, given the recurring nature of the issue. Regarding the substantive matter, since the goods are not prohibited and the dispute pertains solely to their classification, with the petitioner having imported and cleared such goods under classification 9021 since 2012, the Court directed the Department to allow clearance of Bill of Entry No.3168173 dated 23rd April 2024 under provisional assessment within two weeks. Further, the Department is to permit clearance of any pending or future imports under provisional assessment 'subject to usual terms and conditions and in accordance with law.' All rights and contentions of the parties were expressly kept open, and the petition was disposed.
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