Provisional release of imported goods pending adjudication was allowed despite Customs' waste-rules objection, subject to conditions.

Provisional release under Section 110A of the Customs Act, 1962 was held available for imported second-hand specialised equipment pending adjudication, and the Customs objection based on the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 did not conclusively bar release at that stage. The court applied the prima facie view that the importer could receive provisional release subject to departmental conditions, while the Customs Department retained the power to complete final adjudication and make any adverse determination later. The writ petition was therefore disposed of by directing provisional release of the goods in favour of the importer.

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Issues: Whether the imported second hand specialised equipment was entitled to provisional release under Section 110A of the Customs Act, 1962, despite the Customs authorities' objection based on the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016.

Analysis: The dispute was treated as covered by the earlier decision directing provisional release of similar goods. The legal basis applied was that provisional release under Section 110A of the Customs Act, 1962 is available pending adjudication, and any final confiscation or adverse determination can still be made later. The reasoning also proceeded on the prima facie view that the relevant waste-management rules did not bar provisional release at that stage, and that the importer was entitled to the benefit of doubt until final adjudication.

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

Final Conclusion: The writ petition was disposed of by granting provisional release relief in favour of the petitioner, while preserving the Customs Department's to decide the matter finally in accordance with law.

Ratio Decidendi: Where the statutory scheme permits provisional release pending adjudication, and the alleged regulatory objection does not conclusively establish a prohibition at that stage, the goods may be released provisionally subject to conditions and final adjudication.

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