https://www.taxtmi.com/caselaws?id=404334 The High Court directed the release of consignments of digital multifunction devices upon payment of enhanced duty, emphasizing compliance with regulatory conditions. The Court clarified the distinction between restricted and prohibited imports, with a trend of provisional release and favorable decisions by appellate authorities and the Supreme Court in similar cases. Adjudication proceedings were to be promptly initiated or concluded, maintaining consistency in provisional release outcomes. en-us Mon, 25 Jan 2021 00:00:00 +0530 Thu, 21 Oct 2021 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404334 The High Court directed the release of consignments of digital multifunction devices upon payment of enhanced duty, emphasizing compliance with regulatory conditions. The Court clarified the distinction between restricted and prohibited imports, with a trend of provisional release and favorable decisions by appellate authorities and the Supreme Court in similar cases. Adjudication proceedings were to be promptly initiated or concluded, maintaining consistency in provisional release outcomes. Case-Laws Customs Mon, 25 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404334