Provisional release of imported secondhand machinery granted under Customs law, subject to conditions and final adjudication.

Provisional release of imported secondhand specialised machinery was considered under Section 110A of the Customs Act, 1962. The Court followed an earlier batch decision directing release of similar goods on conditions, with Customs retaining the right to complete final adjudication. The petitioner was therefore granted provisional release of the machinery, subject to conditions to be imposed by the Customs authorities.

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Issues: Whether the petitioner was entitled to provisional release of the imported secondhand machinery under the Customs Act.

Analysis: The goods had been imported as secondhand specialised equipment and the request for provisional release was considered in the light of the statutory power under Section 110A of the Customs Act, 1962. The parties also placed reliance on an earlier order of the Court in a batch of similar matters where provisional release had been directed on conditions, with the release remaining subject to final adjudication by Customs.

Conclusion: The writ petition was disposed of by following the same course and the petitioner obtained provisional release of the goods on conditions to be imposed by the Customs authorities.

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