Provisional release of imported second-hand machinery upheld subject to customs conditions and final adjudication.

Imported second-hand multifunction print and copying machines were directed to be provisionally released under the Customs Act, 1962, following the same course adopted in an earlier batch of similar imports. The Court accepted release on compliance with conditions to be imposed by the Customs Department, including execution of the required bond and payment of applicable GST on the enhanced value, while leaving the merits of import eligibility and related objections to final adjudication.

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Issues: Whether the imported second-hand multifunction print and copying machines were entitled to provisional release pending adjudication, and whether the writ petitions should be disposed of in line with the earlier common order on similar imports.

Analysis: The petitioners sought release of the consignments on execution of a bond and payment of applicable GST on the enhanced value, contending that the goods were exempt from compulsory registration and were freely importable as second-hand capital goods. The respondents stated that release could follow if the conditions indicated in the earlier common order were fulfilled. The Court applied the same course adopted in the earlier batch and directed provisional release under the Customs Act, 1962, subject to conditions fixed by the Department and subject to final adjudication.

Conclusion: The petitioners were granted provisional release of the goods, subject to compliance with the conditions to be imposed by the Customs Department and subject to final adjudication.

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