In-shell almonds are not seeds for germination; contrary orders were set aside and maintainability remitted to the High Court.

In-shell almonds were held not to be seeds for germination or plantation, following the Court's earlier ruling on the same product. On that basis, the contrary view treating the goods as mere seeds was rejected and the impugned orders were set aside. The separate issue of whether the appeals before the Collector (Appeals) were maintainable was not finally decided and was remitted for consideration by the High Court. The appeals were accordingly allowed and the matter was sent back to the Division Bench of the High Court to decide only the maintainability question.

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Issues: Whether in-shell almonds were to be treated as seeds for germination or plantation, and whether the impugned orders could be set aside with the matter remitted for consideration of the maintainability question.

Analysis: The Court proceeded on the footing of its earlier decision concerning in-shell almonds and held that such goods are not seeds for germination or plantation. On that basis, the view that the goods were merely seeds was rejected, and the impugned orders could not be sustained. The separate question regarding maintainability of the appeals before the Collector (Appeals) was not finally decided and was left for consideration by the High Court.

Conclusion: The appeals were allowed, the impugned orders were set aside, and the cases were remitted to the Division Bench of the High Court to consider only the maintainability of the appeals before the Collector (Appeals).

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