https://www.taxtmi.com/caselaws?id=459170 The dispute concerned the importability of the declared goods and the propriety of a writ order directing provisional release. As the department had not yet filed its affidavit-in-opposition and the writ petition had not been finally examined on the merits, the matter was held to require first-instance consideration by the writ court after exchange of pleadings and authorities. The provisional release order was set aside and the writ petition remanded to the learned Single Judge for hearing and decision on merits. en-us Tue, 09 Apr 2024 00:00:00 +0530 Mon, 09 Jun 2025 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459170 The dispute concerned the importability of the declared goods and the propriety of a writ order directing provisional release. As the department had not yet filed its affidavit-in-opposition and the writ petition had not been finally examined on the merits, the matter was held to require first-instance consideration by the writ court after exchange of pleadings and authorities. The provisional release order was set aside and the writ petition remanded to the learned Single Judge for hearing and decision on merits. Case-Laws Customs Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459170