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Issues: Whether the imported second hand specialised equipment was liable to be released provisionally pending adjudication under Section 110A of the Customs Act, 1962.
Analysis: The dispute was treated as covered by the earlier order dealing with provisional release of similar imported equipment. The stated legal framework recognised that provisional release under Section 110A of the Customs Act, 1962 can be ordered during investigation or adjudication, while the final adjudication may later affirm confiscation, duty liability, or penalties. Reference was also made to Rule 3(23) and Rule 13(2) of the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 to note that the materials placed before the Court did not establish a conclusive prohibition against provisional release at that stage. Applying a prima facie assessment and the benefit of doubt, the Court held that provisional release should be directed subject to conditions and final adjudication.
Conclusion: Provisional release of the goods was ordered in favour of the petitioner, subject to conditions to be fixed by the Customs Department and subject to final adjudication.
Ratio Decidendi: Where the materials do not conclusively establish a statutory prohibition or confiscability at the stage of seizure, provisional release may be ordered under Section 110A of the Customs Act, 1962 subject to conditions and without prejudicing final adjudication.
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