https://www.taxtmi.com/caselaws?id=407017 Multifunction devices were treated as falling within the printers/plotters entry under the BIS compulsory registration regime because they remained printers with added functions, so they were subject to registration and compliance requirements. The later circular and notification were regarded as clarificatory rather than fresh or merely prospective amendments, so they reflected the original regulatory position. In view of that classification and the goods' prohibited character under the regime, provisional release was not treated as a matter for automatic mandamus; the Department was to examine the request on merits and decide in accordance with law. en-us Wed, 31 Mar 2021 00:00:00 +0530 Sat, 26 Oct 2024 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407017 Multifunction devices were treated as falling within the printers/plotters entry under the BIS compulsory registration regime because they remained printers with added functions, so they were subject to registration and compliance requirements. The later circular and notification were regarded as clarificatory rather than fresh or merely prospective amendments, so they reflected the original regulatory position. In view of that classification and the goods' prohibited character under the regime, provisional release was not treated as a matter for automatic mandamus; the Department was to examine the request on merits and decide in accordance with law. Case-Laws Customs Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407017