https://www.taxtmi.com/caselaws?id=428541 Where imported used multifunction printers were the subject of a provisional release order, the Tribunal found no basis to interfere because the dispute arose on an identical factual matrix and the same legal position had already been applied in earlier coordinate bench and Supreme Court decisions. In the absence of any change in facts or law, the earlier precedent was treated as governing the matter, and the Revenue's challenge failed. The order directing provisional release was therefore upheld and the Revenue's appeal was dismissed. en-us Mon, 03 Oct 2022 00:00:00 +0530 Mon, 03 Oct 2022 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428541 Where imported used multifunction printers were the subject of a provisional release order, the Tribunal found no basis to interfere because the dispute arose on an identical factual matrix and the same legal position had already been applied in earlier coordinate bench and Supreme Court decisions. In the absence of any change in facts or law, the earlier precedent was treated as governing the matter, and the Revenue's challenge failed. The order directing provisional release was therefore upheld and the Revenue's appeal was dismissed. Case-Laws Customs Mon, 03 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428541