https://www.taxtmi.com/caselaws?id=421828 Provisional release of seized multi-function devices amid dispute over notifications declaring such goods prohibited is addressed by reference to higher court directions. The stay on confiscation was recognized and the contested notifications are the subject of ongoing litigation; accordingly, authorities are directed to consider release of the goods provisionally on the condition that the importer pays or deposits the enhanced duty. On receipt of the enhanced duty, the goods are to be released within three weeks. The operative effect is that provisional release is permissible subject to payment of enhanced duty despite pendency of the notification challenge. en-us Wed, 23 Mar 2022 00:00:00 +0530 Thu, 22 Jan 2026 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421828 Provisional release of seized multi-function devices amid dispute over notifications declaring such goods prohibited is addressed by reference to higher court directions. The stay on confiscation was recognized and the contested notifications are the subject of ongoing litigation; accordingly, authorities are directed to consider release of the goods provisionally on the condition that the importer pays or deposits the enhanced duty. On receipt of the enhanced duty, the goods are to be released within three weeks. The operative effect is that provisional release is permissible subject to payment of enhanced duty despite pendency of the notification challenge. Case-Laws Customs Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421828