https://www.taxtmi.com/caselaws?id=778063 Provisional release of imported second-hand specialised equipment may be ordered under Section 110A of the Customs Act when customs authorities have not conclusively established prohibitory liability at the seizure stage. A prima facie view, including earlier orders on similar goods and the absence of a clear bar under hazardous-waste rules, can justify interim release on conditions fixed by customs. Such release does not affect the department's power to complete adjudication and decide confiscation or legality of import finally in accordance with law. en-us Wed, 03 Sep 2025 00:00:00 +0530 Wed, 10 Sep 2025 08:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778063 Provisional release of imported second-hand specialised equipment may be ordered under Section 110A of the Customs Act when customs authorities have not conclusively established prohibitory liability at the seizure stage. A prima facie view, including earlier orders on similar goods and the absence of a clear bar under hazardous-waste rules, can justify interim release on conditions fixed by customs. Such release does not affect the department's power to complete adjudication and decide confiscation or legality of import finally in accordance with law. Case-Laws Customs Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778063