Coverage of multi-function devices as printers deferred pending Supreme Court ruling, with interim release allowed on security.

Coverage of multi-function devices under the term "printers" was not decided on merits because the central controversy was already pending before the Supreme Court. The petition was therefore kept open for later hearing after that decision. Pending further adjudication, interim release of the goods was allowed on furnishing security, without requiring a bank guarantee, on the revised value or any penalty liability that may arise if the petition is ultimately dismissed.

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Issues: Whether the Court should decide the dispute regarding coverage of multi-function devices under the term 'printers' at this stage, and whether interim release of the goods should be granted.

Analysis: The Court noted that the central controversy was linked to a matter already pending before the Supreme Court and declined to decide the issue on merits before that decision. The writ petition was admitted to be heard after the Supreme Court's decision. Pending further adjudication, the Court directed release of the goods on furnishing security, excluding bank guarantee, on the basis of the revised value or any penalty liability that may arise if the petition is dismissed.

Conclusion: The substantive issue was kept open, the matter was admitted for later hearing, and interim release of the goods was granted on security.

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