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    <title>2025 (9) TMI 1101 - GUJARAT HIGH COURT</title>
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    <description>The HC declined to decide the petition on merits because respondent filed an order dated 24.08.2025 reclassifying the goods and reassessing the Bill of Entry during pendency. The petitioner was relegated to the appellate authority to challenge that order before the Commissioner of Customs (Appeals) under the statutory appeal mechanism and was given two weeks to file the appeal; time spent in court will be treated as bona fide for delay considerations. The petition is disposed of without addressing merits.</description>
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      <description>The HC declined to decide the petition on merits because respondent filed an order dated 24.08.2025 reclassifying the goods and reassessing the Bill of Entry during pendency. The petitioner was relegated to the appellate authority to challenge that order before the Commissioner of Customs (Appeals) under the statutory appeal mechanism and was given two weeks to file the appeal; time spent in court will be treated as bona fide for delay considerations. The petition is disposed of without addressing merits.</description>
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