Provisional release of imported specialised equipment allowed pending customs adjudication under seizure and waste rules.

Provisional release of imported second-hand specialised equipment was examined under Section 110A of the Customs Act, 1962, which allows release of seized goods on conditions pending adjudication. The court accepted that the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 did not bar provisional release at that stage. The equipment was not treated as contraband, and provisional release was considered appropriate subject to conditions imposed by Customs, while the department retained full authority to decide confiscation or other consequences in final adjudication.

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

Analysis: The relief sought was governed by Section 110A of the Customs Act, 1962, which permits provisional release of seized goods subject to conditions. The Court relied on the earlier decision covering the same category of imports and accepted that the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 did not bar provisional release at this stage. The goods were not treated as contraband, and the matter was held fit for provisional release, leaving the Customs Department free to decide confiscation or other consequences in final adjudication.

Conclusion: The petitioner was held entitled to provisional release of the goods on such conditions as the Customs Department may impose, subject to final adjudication.

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