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    <title>2025 (8) TMI 1014 - DELHI HIGH COURT</title>
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    <description>HC allowed the petition and held that provisional release of the seized multi-functional devices could not be entirely prohibited. The seizure memo was treated as without jurisdiction and contrary to relevant policy principles, and the court directed provisional release of the imported multi-function printers/photocopiers subject to compliance with specified conditions and requirements to be met by the petitioner. The petition was disposed of accordingly, with the Show Cause Notice to be processed while the goods remain provisionally released.</description>
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      <link>https://www.taxtmi.com/caselaws?id=776826</link>
      <description>HC allowed the petition and held that provisional release of the seized multi-functional devices could not be entirely prohibited. The seizure memo was treated as without jurisdiction and contrary to relevant policy principles, and the court directed provisional release of the imported multi-function printers/photocopiers subject to compliance with specified conditions and requirements to be met by the petitioner. The petition was disposed of accordingly, with the Show Cause Notice to be processed while the goods remain provisionally released.</description>
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