https://www.taxtmi.com/caselaws?id=293472 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. en-us Tue, 21 Jan 2020 00:00:00 +0530 Thu, 11 Feb 2021 20:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293472 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. Case-Laws Customs Tue, 21 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293472