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    <title>2021 (3) TMI 32 - GUJARAT HIGH COURT</title>
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    <description>The Court directed the respondent to decide on the petitioners&#039; application for provisional release of imported Multi-Functional Devices (MFDs) within eight days in accordance with specific regulations. The Court left the broader issue of the right to import such goods pending before the Supreme Court. The Joint Commissioner declined the release citing relevant notifications and regulations, deeming the goods prohibited. The Court expressed concern over the Joint Commissioner&#039;s decision, potentially amounting to contempt, and issued a notice seeking an explanation. The judgment clarified the provisional release process, interpretation of regulations, and addressed potential contempt of court.</description>
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    <pubDate>Wed, 17 Feb 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=404704</link>
      <description>The Court directed the respondent to decide on the petitioners&#039; application for provisional release of imported Multi-Functional Devices (MFDs) within eight days in accordance with specific regulations. The Court left the broader issue of the right to import such goods pending before the Supreme Court. The Joint Commissioner declined the release citing relevant notifications and regulations, deeming the goods prohibited. The Court expressed concern over the Joint Commissioner&#039;s decision, potentially amounting to contempt, and issued a notice seeking an explanation. The judgment clarified the provisional release process, interpretation of regulations, and addressed potential contempt of court.</description>
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      <pubDate>Wed, 17 Feb 2021 00:00:00 +0530</pubDate>
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