The HC held that imported second-hand digital Multi-function...

The HC held that imported second-hand digital Multi-function Devices (MFDs) qualify as Household Electrical Appliances (HSEs) under the amended Customs Regulations Order (CRO), 2021, exempting them from certain import restrictions. Petitioners demonstrated compliance with the twin criteria-importing fewer than 100 units per model annually and each unit weighing over 80 kgs-supported by a Chartered Engineer's report and prior Telangana HC rulings. Applying the principle of benefit of doubt, the Court found insufficient evidence to rebut the importers' declaration or classify the goods as restricted or contraband. Consequently, the Customs Department was directed to grant provisional release of the MFDs subject to appropriate conditions under the Customs Act, 1962, within four weeks, with liberty to finalize adjudication later. The writ petitions were disposed accordingly.