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The HC granted the writ petition, directing provisional release of the impugned second-hand digital multifunction devices (MFDs) subject to conditions under the Customs Act, 1962. Relying on precedent that MFDs prima facie qualify as highly specialised equipment (HSEs) and are provisionally releasable, the court ordered the Customs authority at Chennai to pass orders for provisional release within four weeks and to release the goods within two weeks after the petitioner fulfils imposed conditions. The HC rejected the respondents' contention that the goods are conclusively restricted or prohibited at the provisional stage. The petition is disposed of.
The HC granted the writ petition, directing provisional release of the impugned second-hand digital multifunction devices (MFDs) subject to conditions under the Customs Act, 1962. Relying on precedent that MFDs prima facie qualify as highly specialised equipment (HSEs) and are provisionally releasable, the court ordered the Customs authority at Chennai to pass orders for provisional release within four weeks and to release the goods within two weeks after the petitioner fulfils imposed conditions. The HC rejected the respondents' contention that the goods are conclusively restricted or prohibited at the provisional stage. The petition is disposed of.
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TaxTMI 
TaxTMI 
of 4915 
