Flavoured milk classification dispute left open as HC directs appellate consideration and immediate de-freezing of bank account.

Flavoured milk classification under tariff heading 0402 was not finally decided; the HC directed the petitioner to pursue the appellate authority, which must consider the representation and decide it in accordance with law within the stipulated time. The court also ordered the respondents to issue instructions for de-freezing the petitioner's bank account forthwith. The writ petition was thus disposed of on the basis of further administrative consideration, with no adjudication on the merits of the tariff classification dispute.

---

---

Issues: Whether the petitioner should be directed to pursue the appellate authority for consideration of its claim regarding classification of flavoured milk under tariff heading 0402, and whether consequential relief of de-freezing the bank account should be granted.

Outcome: The writ petition was disposed of by directing the petitioner to submit a representation before the appellate authority, which was directed to consider and decide it in accordance with law within the stipulated time. The respondents were also directed to issue instructions for de-freezing the petitioner's bank account forthwith. No final adjudication was made on the tariff classification dispute.

---