Customs classification appeals need not await a refund claim when the dispute is about the classification itself.

An aggrieved person may appeal under Section 128 of the Customs Act, 1962 against a classification order finalised by an officer below Collector rank. Where the dispute concerns classification itself, a refund issue arises only after classification is finally determined, so the possibility of a refund claim does not make the appeal premature. The dismissal of the appeal as premature was therefore incorrect, and the matter was remanded for decision on merits.

---

---

Issues: Whether an appeal against a customs classification order was maintainable before the Collector (Appeals) without first filing a refund claim, and whether the dismissal of the appeal as premature was justified.

Analysis: Where the bill of entry has been assessed and finalised by an officer below the rank of Collector, a person aggrieved by that decision is entitled to appeal to the Collector under Section 128 of the Customs Act, 1962. In a case where the dispute is about classification itself, the question of refund arises only after the classification is finally determined, and the existence of a possible refund claim does not make the appeal premature.

Conclusion: The dismissal of the appeal as premature was incorrect. The order was set aside and the matters were remanded for decision on merits.

---