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    <title>2019 (5) TMI 1296 - KERALA HIGH COURT</title>
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    <description>The dispute concerned inaction on bills of entry and the classification of imported goods. The Court declined to examine the rival factual claims on the merits of classification at that stage and instead directed the respondent to complete the classification exercise, afford the petitioner an opportunity of hearing, and then pass an order within the time fixed by the Court. The operative legal effect was to require procedural completion of the classification process before any final decision on the imported goods was taken.</description>
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      <description>The dispute concerned inaction on bills of entry and the classification of imported goods. The Court declined to examine the rival factual claims on the merits of classification at that stage and instead directed the respondent to complete the classification exercise, afford the petitioner an opportunity of hearing, and then pass an order within the time fixed by the Court. The operative legal effect was to require procedural completion of the classification process before any final decision on the imported goods was taken.</description>
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