2024 (5) TMI 1492 - HC - Customs

Seeking provisional release of goods - Multifunctional Devices - whether the goods are freely importable or there is restriction or prohibition in the import of these goods? - HELD THAT - It cannot be disputed that the issue involved in this appeal which is squarely covered by the decision passed by this court in THE COMMISSIONER OF CUSTOMS (PORT) , KOLKATA VERSUS M/S. P.K. COPIER SOLUTIONS ORS. 2024 (4) TMI 1203 - CALCUTTA HIGH COURT by which the appeal filed by the department was allowed. The department is directed to file affidavit-inopposition within a period of three weeks from date; reply, if any, be filed within three weeks thereafter - Let these matters be listed before the appropriate Single Bench after Vacation.

Summary

The Calcutta High Court allowed the appeal filed by the department, setting aside the order for provisional release of goods declared as Multifunctional Devices. The matter is remanded back to the Single Judge for further proceedings. The department is directed to file an affidavit-in-opposition within three weeks. The case will be listed before the Single Bench after Vacation.