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Issue was whether an importer classified as a small enterprise could claim the benefit of the amended regulatory order extending permission to sell/display/offer declared stock up to 31.12.2025. The court held that the later amendment expressly added "importer" and the schedules were unchanged; since the petitioner's status as importer and MSME registration were undisputed, the extended deadline applied, entitling sale up to 31.12.2025. A further issue was release of imported goods despite pending tribunal proceedings; since CESTAT had kept the order-in-original in abeyance, its quasi-judicial order had to be given effect and the goods were directed to be released, conditional on deposit of Rs. 15,00,000 within 24 hours, failing which relief would lapse - HC
Issue was whether an importer classified as a small enterprise could claim the benefit of the amended regulatory order extending permission to sell/display/offer declared stock up to 31.12.2025. The court held that the later amendment expressly added "importer" and the schedules were unchanged; since the petitioner's status as importer and MSME registration were undisputed, the extended deadline applied, entitling sale up to 31.12.2025. A further issue was release of imported goods despite pending tribunal proceedings; since CESTAT had kept the order-in-original in abeyance, its quasi-judicial order had to be given effect and the goods were directed to be released, conditional on deposit of Rs. 15,00,000 within 24 hours, failing which relief would lapse - HC
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