YOGESH JINDAL Vs. UNION OF INDIA

JUDGEMENT

(1.) It is not necessary to set out the facts in detail. The Petitioner is an importer who had imported certain goods. At the time when the assessment was to be done, the Petitioner moved this court contending that classification as sought to be done by the respondent was not according to Law. This court entertained the Petition granting interim relief based upon which the goods were released. In terms of the order dated 14-11-1990 on 18-1- 1991 the order was modified to the extent that the interim relief will be subject to the Petitioners furnishing duty bond without bank guarantee.

(2.) The respondent in the meantime have not completed the assessment. It will not be possible for this court to itself determine under which head the goods are classifiable. In our opinion that would be for the Adjudicating Authority. In these circumstances, the petition can be disposed of by issuing following directions :