https://www.taxtmi.com/caselaws?id=409327 Imported paper consignments treated by the Revenue as prohibited stock lot imports were considered in the context of a request for release pending adjudication. The court stated that the proper enquiry at that stage was only whether a prima facie case existed for provisional release, and that it should not finally decide the classification, seizure, or detention merits before adjudication commenced. The matter was therefore confined to release subject to an undertaking by the importer to participate in adjudication, while the Department retained the right to issue notice and complete proceedings in accordance with law. en-us Mon, 21 Jun 2021 00:00:00 +0530 Fri, 07 Jan 2022 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409327 Imported paper consignments treated by the Revenue as prohibited stock lot imports were considered in the context of a request for release pending adjudication. The court stated that the proper enquiry at that stage was only whether a prima facie case existed for provisional release, and that it should not finally decide the classification, seizure, or detention merits before adjudication commenced. The matter was therefore confined to release subject to an undertaking by the importer to participate in adjudication, while the Department retained the right to issue notice and complete proceedings in accordance with law. Case-Laws Customs Mon, 21 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409327