Customs classification must be determined by the adjudicating authority, with the importer heard before assessment is finalised.

In a customs classification dispute, the Court declined to determine the proper tariff heading itself and held that classification must be completed by the adjudicating authority in the assessment process. The petitioners were to be given a hearing before assessment was finalised, and the authority remained free to proceed further under the Act if required. No final finding on the merits of classification was recorded, leaving the issue for determination by the competent customs authority.

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Issues: Whether the Court should itself determine the classification of imported goods or leave the assessment to the adjudicating authority.

Analysis: The dispute related to classification in the course of customs assessment. The Court held that it was not possible for it to determine the proper tariff head and that the matter had to be completed by the adjudicating authority under the customs assessment process. The petitioners were directed to be given a hearing before completion of assessment, and the authority was left free to take further proceedings under the Act if necessary.

Conclusion: The issue of classification was left for determination by the adjudicating authority and no final finding on merits was recorded by the Court.

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