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The HC allowed the writ, directing the respondents (Customs) to grant provisional release of the impugned second-hand specialized digital multifunction printing, copying and scanning machines under Section 110A of the Customs Act, subject to such conditions as respondents deem fit, within four weeks of receipt of the order. The court held that prima facie the goods are not contraband or security-sensitive and that the benefit of doubt favours the petitioner at the provisional release stage; the respondents retain the statutory power to reverse release in final adjudication. Petition disposed of accordingly.
The HC allowed the writ, directing the respondents (Customs) to grant provisional release of the impugned second-hand specialized digital multifunction printing, copying and scanning machines under Section 110A of the Customs Act, subject to such conditions as respondents deem fit, within four weeks of receipt of the order. The court held that prima facie the goods are not contraband or security-sensitive and that the benefit of doubt favours the petitioner at the provisional release stage; the respondents retain the statutory power to reverse release in final adjudication. Petition disposed of accordingly.
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