Provisional release of imported equipment permitted where waste rules do not bar import on a prima facie view.

Imported second-hand specialised equipment was treated as eligible for provisional release under Section 110A of the Customs Act because, on a prima facie view, the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 did not prohibit such release. The reasoning noted that Rule 3(23) defines "other wastes" and Rule 13(2) permits import of the relevant category on filing the prescribed documents with Customs, rather than requiring prior environmental permission. Provisional release was described as an interim measure only, leaving Customs free to take a different view at final adjudication; accordingly, release was directed on conditions imposed by the department.

---

---

Issues: Whether the imported second hand specialised equipment was entitled to provisional release under Section 110A of the Customs Act, 1962.

Analysis: The dispute was treated as covered by the earlier writ order dealing with similar imports. The extracted reasoning accepted that, on a prima facie view, the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 did not bar provisional release, since Rule 3(23) defines "other wastes" and Rule 13(2) permits import of the relevant category on filing the prescribed documents with Customs rather than obtaining prior environmental permission. The reasoning also noted that provisional release is only interim in nature under Section 110A of the Customs Act, 1962, and that the Customs authorities retain the power to take a different view at final adjudication. Applying the benefit of doubt at the provisional stage, the Court found no reason to deny release.

Conclusion: The goods were directed to be provisionally released on such conditions as the Customs Department may impose, and the provisional release would remain subject to final adjudication.

---