https://www.taxtmi.com/caselaws?id=405368 Interlocutory orders granting provisional release of imported multifunction print and copying machines are context-specific and do not operate as binding precedent for later cases. The court also read the compulsory registration regime, BIS materials, circulars and the 01.04.2020 notification as confirming that such multifunction devices fall within the regulated category requiring compliance before release. On that footing, provisional release could not be directed on the basis of the earlier restricted-regime orders, and the departmental insistence on compliance was upheld. The authorities were left to consider pending provisional-release applications on their merits and in accordance with law. en-us Thu, 04 Mar 2021 00:00:00 +0530 Fri, 22 Oct 2021 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405368 Interlocutory orders granting provisional release of imported multifunction print and copying machines are context-specific and do not operate as binding precedent for later cases. The court also read the compulsory registration regime, BIS materials, circulars and the 01.04.2020 notification as confirming that such multifunction devices fall within the regulated category requiring compliance before release. On that footing, provisional release could not be directed on the basis of the earlier restricted-regime orders, and the departmental insistence on compliance was upheld. The authorities were left to consider pending provisional-release applications on their merits and in accordance with law. Case-Laws Customs Thu, 04 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405368