https://www.taxtmi.com/caselaws?id=778201 High Court directed the Customs Department to order provisional release of imported second-hand digital multifunction print/copy/scan machines, imposing appropriate conditions under the Customs Act within four weeks. The HC held that, at the provisional stage, restrictions or prohibition on such MFDs could not be conclusively established and the goods were not contraband or national-security threats, so the importer is entitled to the benefit of doubt; the department retains power to reverse provisional release in final adjudication. Petition disposed. en-us Tue, 09 Sep 2025 00:00:00 +0530 Fri, 12 Sep 2025 08:45:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778201 High Court directed the Customs Department to order provisional release of imported second-hand digital multifunction print/copy/scan machines, imposing appropriate conditions under the Customs Act within four weeks. The HC held that, at the provisional stage, restrictions or prohibition on such MFDs could not be conclusively established and the goods were not contraband or national-security threats, so the importer is entitled to the benefit of doubt; the department retains power to reverse provisional release in final adjudication. Petition disposed. Case-Laws Customs Tue, 09 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778201