Provisional release of imported equipment permitted pending customs adjudication despite reliance on hazardous-waste rules.

Imported second-hand specialised equipment was found fit for provisional release pending customs adjudication, because Section 110A of the Customs Act permits interim release of seized or disputed goods without deciding final liability for confiscation, duty or penalty. The hazardous-waste rules invoked by customs were not treated as a conclusive bar on release at the interim stage on the materials then available. Applying the benefit of doubt principle, the court held that the importer had made out a case for provisional release, while preserving the customs authorities' power to determine the import's legality in final adjudication.

---

---

Issues: Whether the imported second-hand specialised equipment was entitled to provisional release pending customs adjudication.

Analysis: The dispute was treated as covered by an earlier decision on similar imports. The governing framework recognised that goods seized or under dispute may be released provisionally under Section 110A of the Customs Act, 1962, and that such release does not determine the final liability to confiscation, duty or penalty. The hazardous-waste rules relied upon by the customs authorities were held not to defeat provisional release at the interim stage, because the relevant provisions did not establish a conclusive prohibition on import on the materials then available. Applying the benefit of doubt principle, the Court found that the importer had made out a case for provisional release, leaving the customs authorities free to decide the matter finally in adjudication.

Conclusion: Provisional release of the goods was directed, subject to conditions to be fixed by the customs department and subject to final adjudication.

---