https://www.taxtmi.com/caselaws?id=779334 Provisional release of imported second-hand specialised equipment may be ordered under Section 110A of the Customs Act, 1962 when the materials before the Court do not conclusively establish a statutory prohibition or confiscability at the seizure stage. Applying a prima facie assessment and benefit of doubt, the Court directed release subject to conditions to be fixed by the Customs Department, while preserving the outcome of final adjudication on confiscation, duty liability, or penalties. Reference to the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 did not show a clear bar to provisional release at that stage. en-us Thu, 25 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 08:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779334 Provisional release of imported second-hand specialised equipment may be ordered under Section 110A of the Customs Act, 1962 when the materials before the Court do not conclusively establish a statutory prohibition or confiscability at the seizure stage. Applying a prima facie assessment and benefit of doubt, the Court directed release subject to conditions to be fixed by the Customs Department, while preserving the outcome of final adjudication on confiscation, duty liability, or penalties. Reference to the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 did not show a clear bar to provisional release at that stage. Case-Laws Customs Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779334