https://www.taxtmi.com/caselaws?id=430535 The Gujarat HC noted that, pursuant to earlier interim directions, the authorities released the imported tyres and the petitioners did not press the primary prayers challenging the statutory entry and office memorandum. As the practical relief had already been granted, the request for clearance became academic and the interim directions were treated as consumed. The Court therefore disposed of the special civil applications without examining the merits of the vires challenges, while keeping the parties' rights open so that any fresh enforcement action or order may give rise to a new cause of action. en-us Wed, 07 Sep 2022 00:00:00 +0530 Tue, 22 Nov 2022 09:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430535 The Gujarat HC noted that, pursuant to earlier interim directions, the authorities released the imported tyres and the petitioners did not press the primary prayers challenging the statutory entry and office memorandum. As the practical relief had already been granted, the request for clearance became academic and the interim directions were treated as consumed. The Court therefore disposed of the special civil applications without examining the merits of the vires challenges, while keeping the parties' rights open so that any fresh enforcement action or order may give rise to a new cause of action. Case-Laws Customs Wed, 07 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430535