https://www.taxtmi.com/caselaws?id=253008 Imported second-hand digital multifunction print and copying machines were treated as restricted under the Foreign Trade Policy and potentially liable to confiscation under customs law, but the customs framework still allowed provisional release under Section 110A, redemption in lieu of confiscation under Section 125, and Section 11(9) of the Foreign Trade (Development and Regulation) Act, 1992. Re-export could not be directed under the Hazardous Wastes Rules because no proceedings had been initiated by the competent authority under those Rules. In the absence of such action, and given the availability of provisional release, refusal to release the goods was not justified; the importer was entitled to release on payment of applicable duties and charges, subject to adjudication. en-us Wed, 08 Oct 2014 00:00:00 +0530 Mon, 08 Jun 2015 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253008 Imported second-hand digital multifunction print and copying machines were treated as restricted under the Foreign Trade Policy and potentially liable to confiscation under customs law, but the customs framework still allowed provisional release under Section 110A, redemption in lieu of confiscation under Section 125, and Section 11(9) of the Foreign Trade (Development and Regulation) Act, 1992. Re-export could not be directed under the Hazardous Wastes Rules because no proceedings had been initiated by the competent authority under those Rules. In the absence of such action, and given the availability of provisional release, refusal to release the goods was not justified; the importer was entitled to release on payment of applicable duties and charges, subject to adjudication. Case-Laws Customs Wed, 08 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253008