Union Of India (Uoi) vs Sun Export Corporation

The Supreme Court held that In-shell Almonds should not be classified as 'seeds' for the purpose of customs duties, referencing the precedent set in Civil Appeal No. 5658 of 1994. The Court allowed the appeals, set aside the impugned orders, and remitted the matter to the Division Bench of the High Court to specifically consider the maintainability of the appeals filed before the Collector (Appeals). The decision emphasizes the need for clarity in classification under customs regulations.