https://www.taxtmi.com/caselaws?id=326070 Second-hand digital multifunction print and copying machines imported without authorisation were treated as restricted goods under the amended import policy, making authorisation necessary for lawful import. Even so, provisional release pending adjudication was upheld because the goods were already under Customs Act proceedings, a show cause notice had been issued, and revenue could be secured by payment of duty and furnishing a bond. The Court noted divergent treatment by customs formations, but that inconsistency did not warrant interference with the release order. Provisional release therefore remained subject to duty payment, bond execution, and the outcome of confiscation and penalty adjudication. en-us Tue, 22 Mar 2016 00:00:00 +0530 Fri, 21 Oct 2016 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326070 Second-hand digital multifunction print and copying machines imported without authorisation were treated as restricted goods under the amended import policy, making authorisation necessary for lawful import. Even so, provisional release pending adjudication was upheld because the goods were already under Customs Act proceedings, a show cause notice had been issued, and revenue could be secured by payment of duty and furnishing a bond. The Court noted divergent treatment by customs formations, but that inconsistency did not warrant interference with the release order. Provisional release therefore remained subject to duty payment, bond execution, and the outcome of confiscation and penalty adjudication. Case-Laws Customs Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326070