2024 (4) TMI 1203

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....apan Bhanja For the Appellant Mr. T. M. Siddiqui, ld. A.G.P. Mr. Tanmoy Chakraborty For the Respondent 1. The appeal filed by the Department is directed against the order dated 19.03.2024 passed in WPA 6206 of 2024 by which the learned writ court directed provisional release of the case which were declared in the Bill of Entry as Multifunctional Devices (MFD). The question is whether the goo....

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.... in W.P. 2014 of 2024 dated 08.02.2024 and the order passed by the learned Single Judge of High Court of Madras in W.P. 29673 of 2023 dated 23.11.2023. Thus, the legal issue involved in the case has to be considered before directing provisional release of the goods. 4. Therefore, we are of the view that the order under appeal has to be set aside and the matter should be remanded back to the lea....