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https://www.mhc.tn.gov.in/judis W.P.Nos.1393 of 2022, etc., batch

11. I have considered the said rival submissions made by the learned counsel appearing for the parties and perused the materials placed before this Court.

12. Whether a notification has been issued on 18.03.2021 under which, the goods in question, namely Multi-Function Devices are brought under the category of printers with effect from 18.09.2021, based on which, whether the petitioners are not entitled to get it released and also based on 01.04.2020 notification, whether the goods which are in question are prohibited goods or not, all these matters are pending before the law Courts.