The HC allowed the petition, holding that the imported seaweed...

The HC allowed the petition, holding that the imported seaweed extract lacks constituents of a plant growth regulator and has been historically classified under Chapter 31; the declaratory rejection is set aside insofar as provisional relief is concerned. The importer is entitled to provisional assessment and release of the goods on furnishing a bond alone, without requirement of a bank guarantee, as an interim measure pending appellate determination. The relief is subject to the appellate authority's final adjudication; if the appellate outcome is adverse the importer may pursue available remedies. The appellate authority is directed to dispose of the appeal on merits within three months in accordance with section 128-A(4-A).