Statutory notification cannot be enlarged by clarificatory circular; imported devices ordered released on interim basis.

A clarificatory circular cannot enlarge or amend a statutory notification governing compulsory registration of notified electric and IT goods; any change to the notified regime must be made through a valid statutory notification. On a prima facie assessment, the circular could not treat multi-function devices as covered by the notification, so the registration requirement was not upheld at the interim stage. In light of that finding, the Court directed interim release of the imported goods on payment of duty pending further hearing.

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Issues: (i) whether a clarificatory circular could amend a statutory notification governing compulsory registration of electric and IT goods; (ii) whether interim release of the imported multi-function devices on payment of duty was warranted.

Issue (i): whether a clarificatory circular could amend a statutory notification governing compulsory registration of electric and IT goods

Analysis: The circular relied upon in the impugned order was only a clarificatory instrument. The notification issued under the Gazette continued to govern compulsory registration of notified product categories, and there was no indication that the notification itself had been amended through a subsequent statutory notification. On a prima facie assessment, the circular could not enlarge or alter the scope of the notification by treating multi-function devices as falling within the notified category.

Conclusion: The circular could not amend the statutory notification, prima facie, and the petitioner's challenge on that aspect was accepted at the interim stage.

Issue (ii): whether interim release of the imported multi-function devices on payment of duty was warranted

Analysis: In view of the prima facie finding that the circular could not by itself impose the registration requirement on the imported goods, interim protection was justified. The Court therefore directed release of the goods on payment of duty, pending further hearing.

Conclusion: Interim release of the imported goods was directed in favour of the petitioner.

Final Conclusion: The order granted interim relief to the petitioner by directing release of the imported goods, while keeping the matter pending for counter and further consideration.

Ratio Decidendi: A statutory notification cannot be amended or enlarged in scope by a mere clarificatory circular; any change to the notified legal regime must be made by a valid statutory notification.

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