https://www.taxtmi.com/caselaws?id=778615 Imported second-hand multifunction print, copying and scanning machines were found fit for provisional release under Section 110A of the Customs Act, 1962, because the materials did not conclusively justify continued detention at the interim stage. The Court treated the dispute as covered by an earlier decision on identical imports and noted that, under the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016, the importer of listed waste is not required to obtain prior permission from the Ministry, but must furnish the prescribed documents to customs authorities. Provisional release was allowed as an interim measure, subject to conditions fixed by customs and to final adjudication in accordance with law. en-us Wed, 10 Sep 2025 00:00:00 +0530 Fri, 19 Sep 2025 08:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778615 Imported second-hand multifunction print, copying and scanning machines were found fit for provisional release under Section 110A of the Customs Act, 1962, because the materials did not conclusively justify continued detention at the interim stage. The Court treated the dispute as covered by an earlier decision on identical imports and noted that, under the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016, the importer of listed waste is not required to obtain prior permission from the Ministry, but must furnish the prescribed documents to customs authorities. Provisional release was allowed as an interim measure, subject to conditions fixed by customs and to final adjudication in accordance with law. Case-Laws Customs Wed, 10 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778615