Classification dispute proceedings stayed pending Supreme Court decision; coercive recovery restrained until and shortly after disposal.

Proceedings arising from the impugned order-in-original were directed to remain in abeyance pending disposal of the Supreme Court's proceedings on the same classification dispute. The HC also restrained any coercive recovery steps for duty, interest, penalty, or confiscation of goods until the Supreme Court disposes of the matter and for four weeks thereafter. No view was expressed on the merits of the classification dispute, and all contentions were left open.

---

---

Issues: Whether proceedings arising from the impugned order-in-original should be kept in abeyance pending disposal of the Supreme Court proceedings on the same classification dispute, and whether coercive recovery steps should be restrained meanwhile.

Analysis: In view of the pendency of the larger issue before the Supreme Court and the direction that hearing in matters involving the same subject may be deferred, the Court directed the respondents to keep all proceedings pursuant to the impugned order in abeyance. The Court also restrained any coercive steps for recovery of duty, interest, penalty, or confiscation of goods until disposal of the Supreme Court proceedings and for four weeks thereafter. The Court made it clear that no opinion was expressed on the merits of the classification dispute and all contentions were left open.

Outcome: The writ petition was disposed of with directions keeping the proceedings in abeyance and restraining coercive recovery, while leaving the merits open.

---