Import restrictions and BIS registration requirements barred provisional release of second-hand printing machines in warehousing custody.

Imported second-hand digital multifunction printing and copying machines could not be provisionally released because the importer had not obtained the required DGFT authorisation, import licence or BIS registration, even though environmental compliance steps had been completed. Section 110A of the Customs Act was held inapplicable since it applies only after seizure under Section 110, whereas the goods were merely warehoused under Section 49 at the importer's request. A cited precedent was distinguished on facts because it concerned seized goods in a different setting. The direction for provisional release on bond and security was therefore unsustainable and was set aside.

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Issues: Whether imported second-hand digital multifunction printing and copying machines could be released provisionally when the importer had not obtained the required DGFT authorisation or BIS registration and the goods had only been warehoused under Section 49 of the Customs Act, 1962.

Analysis: The import was subject to independent compliance with the Foreign Trade Policy restriction, the compulsory registration requirement under the MeitY order, and the waste-management procedures. The importer had complied only with the environmental procedure requirements and had not obtained the essential authorisation/import licence or BIS certificate. Section 110A of the Customs Act, 1962 was held inapplicable because it operates only after seizure under Section 110, whereas the goods had merely been warehoused under Section 49 at the importer's request. The earlier decision relied on by the importer was distinguished because it involved seized goods and a materially different factual setting. The direction for provisional release on bond and security was therefore found unsustainable.

Conclusion: The request for provisional clearance was rejected and the order directing release of the goods on bond and security was set aside.

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