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2. The petitioners have imported a machine or goods called Multi-Function Devices from foreign country sometime in the year 2019 to 2021 at various dates. The dates depends upon the bill of lading. However, according to the learned Senior Counsel appearing for the petitioners, these goods were imported prior to 18.09.2021 based on the date of lading as well as the date of bill of entry except in one or two cases.

10. However, Mrs.R.Hemalatha, learned Senior Standing Counsel appearing for the respondent Revenue would point out that, as per notification dated 01.04.2020, the goods in question, which are sought to be released by way of provisional release are prohibited goods and in respect of the notification, which was recently issued on 18.03.2021 is concerned, these Multi-Function Devices, which are exactly imported by these petitioners have been brought under the category of printers, which have already been considered to be an importable goods have been given effect to only after six months from the date of notification. If that being so, since the notification was issued on 18.03.2021 it would take effect only from 18.09.2021 i.e., after six months, before which, whatever the goods imported, according to the petitioners, though can be considered as a goods can be permitted, in view of the notification dated 01.04.2020, these goods, since are prohibited goods, they are not entitled for even provisional release. Therefore, the Revenue can go ahead with the adjudication process, which may lead to the logical conclusion under the provisions of the Customs Act. Therefore, citing these reasons, the learned Senior Standing Counsel appearing for the respondents opposed the prayer sought for in these writ petitions.

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.