Provisional release of imported used specialised equipment allowed on prima facie view despite hazardous waste objections.

Imported used specialised equipment was considered eligible for provisional release under the Customs Act on a prima facie assessment, because the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 did not clearly bar release at that stage. The Court noted that the importer was not shown to require prior permission from the Ministry of Environment, Forest and Climate Change for the relevant category, and that any final legality of import could be tested in adjudication. The benefit of doubt was extended for provisional release, subject to Customs conditions and the department's power to alter the position at final adjudication.

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Issues: Whether the imported used specialised equipment could be ordered to be provisionally released pending adjudication under Section 110A of the Customs Act, 1962, notwithstanding the objections based on the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016.

Analysis: The goods were stated to be used second hand highly specialised equipment, and the dispute was already covered by an earlier order of the Court involving identical imports. On a prima facie view, the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 did not bar provisional release, since the importer was not shown to require prior permission from the Ministry of Environment, Forest and Climate Change for the relevant category and the dispute could be examined finally in adjudication. The Court also applied the benefit of doubt at the stage of provisional release, noting that the Customs authorities retained power to reverse the provisional release in the final adjudication.

Conclusion: Provisional release of the goods was directed, subject to conditions imposed by the Customs Department and subject to final adjudication.

Ratio Decidendi: Where imported goods are not conclusively shown to be prohibited at the stage of provisional release, and the statutory scheme permits later final adjudication, provisional release may be ordered on a prima facie assessment and by extending the benefit of doubt to the importer.

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