Provisional release of imported specialised equipment upheld on enhanced duty payment; policy amendment did not change the relief.

Imported second-hand specialised equipment was directed to be released on payment of duty assessed on the enhanced value in the Chartered Engineer's reports, with the petitioners having accepted that basis for provisional release. The amendment to paragraph 2.31 of the Foreign Trade Policy, 2023 was held not to alter the entitlement to that relief. The earlier release orders were followed, while the department was left free to continue adjudicatory proceedings in accordance with law after giving a fair and reasonable opportunity.

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Issues: Whether the imported second-hand specialised equipment was liable to be released on payment of enhanced duty assessed by the Chartered Engineer, and whether the amendment to paragraph 2.31 of the Foreign Trade Policy, 2023 altered the entitlement to such relief.

Analysis: The petitioners sought provisional release of the detained goods and expressed readiness to pay the duty on the enhanced value assessed in the Chartered Engineer's reports. The amendment to paragraph 2.31 of the Foreign Trade Policy, 2023 was examined and found not to affect the issue arising in the writ petitions. The Court followed the earlier orders granting release on payment of the enhanced duty, while preserving the department's liberty to continue adjudicatory proceedings in accordance with law after affording a fair and reasonable opportunity.

Conclusion: The petitioners were entitled to release of the goods on payment of the enhanced duty, and the amendment did not defeat the relief sought.

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