https://www.taxtmi.com/caselaws?id=210481 Imported old and used multifunction printing and copying machines were found, on contemporaneous inspection and a Chartered Engineer's certificate, to be operational and not established as e-waste or hazardous waste. In the absence of a contrary technical assessment and with no show cause notice issued, Customs could not withhold release indefinitely merely on an administrative claim of restriction. Applying the Customs assessment framework, the Court directed provisional release on conditions, including deposit of 25% of the enhanced value and duty on that enhanced value, while preserving the department's right to continue adjudication. en-us Wed, 19 Oct 2011 00:00:00 +0530 Fri, 10 Feb 2012 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210481 Imported old and used multifunction printing and copying machines were found, on contemporaneous inspection and a Chartered Engineer's certificate, to be operational and not established as e-waste or hazardous waste. In the absence of a contrary technical assessment and with no show cause notice issued, Customs could not withhold release indefinitely merely on an administrative claim of restriction. Applying the Customs assessment framework, the Court directed provisional release on conditions, including deposit of 25% of the enhanced value and duty on that enhanced value, while preserving the department's right to continue adjudication. Case-Laws Customs Wed, 19 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210481