https://www.taxtmi.com/caselaws?id=459197 The Division Bench held that the legality of importing the goods, including whether they were freely importable or subject to restriction or prohibition, had to be examined before any order for provisional release could be sustained. Relying on its earlier decision on identical issues, it set aside the writ court's direction for provisional release of goods declared as multifunctional devices. The matter was remanded to the Single Judge for fresh adjudication on merits after the Department files an affidavit-in-opposition and the parties exchange compilations of authorities. The question of BIS certification, said to be available, was left open for consideration in the remanded proceedings. en-us Tue, 14 May 2024 00:00:00 +0530 Thu, 27 Mar 2025 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459197 The Division Bench held that the legality of importing the goods, including whether they were freely importable or subject to restriction or prohibition, had to be examined before any order for provisional release could be sustained. Relying on its earlier decision on identical issues, it set aside the writ court's direction for provisional release of goods declared as multifunctional devices. The matter was remanded to the Single Judge for fresh adjudication on merits after the Department files an affidavit-in-opposition and the parties exchange compilations of authorities. The question of BIS certification, said to be available, was left open for consideration in the remanded proceedings. Case-Laws Customs Tue, 14 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459197