https://www.taxtmi.com/caselaws?id=751359 The Telangana HC held that multi-functional devices imported as second-hand goods could still fall within the express exemption for highly specialised equipment under clause 8 of the Electronic and IT Goods (Requirements of Compulsory Registration) Order, 2021, if the prescribed criteria are met. On that basis, the Court rejected denial of exemption merely because the goods were used. It also directed provisional release of the seized consignments pending adjudication, subject to enhanced duty, bank guarantee, and continuation of proceedings in accordance with law. en-us Thu, 08 Feb 2024 00:00:00 +0530 Fri, 06 Sep 2024 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751359 The Telangana HC held that multi-functional devices imported as second-hand goods could still fall within the express exemption for highly specialised equipment under clause 8 of the Electronic and IT Goods (Requirements of Compulsory Registration) Order, 2021, if the prescribed criteria are met. On that basis, the Court rejected denial of exemption merely because the goods were used. It also directed provisional release of the seized consignments pending adjudication, subject to enhanced duty, bank guarantee, and continuation of proceedings in accordance with law. Case-Laws Customs Thu, 08 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751359