Provisional clearance of imported goods granted in a classification dispute, with appeal filing permitted and delay deemed condoned.

The Court permitted the petitioner to file an appeal within four weeks and treated any delay as condoned if the appeal was filed within that period. As the imported goods were not prohibited and the dispute concerned only classification, it directed clearance of the specified bill of entry on a provisional assessment basis within two weeks. The same relief was extended to pending and future imports, subject to examination and usual conditions under law. All rights and contentions were expressly kept open, leaving the classification dispute for adjudication.

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Issues: Whether the petitioner should be permitted to file an appeal with condonation of delay if filed within the stipulated period, and whether clearance of the imported goods should be allowed under provisional assessment pending adjudication of the classification dispute.

Analysis: The petition was disposed of by permitting the petitioner to file an appeal within four weeks, with any delay in filing the appeal treated as condoned if filed within that period. Considering that the goods were not prohibited and that the dispute related only to classification, the Court directed clearance of the specified bill of entry under provisional assessment within two weeks. The direction was extended to any pending and future imports, subject to examination and usual terms and conditions in accordance with law. All rights and contentions were kept open.

Outcome: Interim relief granted by directing provisional clearance of the goods and permitting the appeal to be filed with deemed condonation of delay, while leaving the merits open.

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