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of <h1>Departmental Appeal Succeeds in Challenging Provisional Release of Multifunctional Devices, Case Remanded for Fresh Consideration</h1> <h3>The Commissioner of Customs (Port), Kolkata Versus M/s. P.K. Copier Solutions & ors.</h3> HC of Calcutta allowed the department's appeal against the provisional release of Multifunctional Devices. The case was remanded to the Single Judge, ... Seeking provisional release of goods - Multifunctional Devices (MFD) - whether the goods are freely importable or there is restriction or prohibition in the import of these good? - HELD THAT:- The order under appeal has to be set aside and the matter should be remanded back to the learned Single Judge so that the appellant department will have an opportunity to file their affidavit-in-opposition and thereafter the writ petition should be heard and decided on merits. Learned counsel for the parties are directed to exchange compilation case law with each other. Both the appeal and the connected application stand allowed and the order passed in the writ petition is set aside and the writ petition is restored to its file and number of the learned Single Judge of this Court to be heard and decided on merits and in accordance with law. The High Court of Calcutta allowed the appeal filed by the Department against the order directing provisional release of Multifunctional Devices. The matter is remanded back to the Single Judge for further proceedings. The appellant department will have the opportunity to file their affidavit-in-opposition. The writ petition will be heard and decided on its merits. The appeal and connected application are allowed, setting aside the previous order.
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