https://www.taxtmi.com/caselaws?id=780744 Imported second-hand specialised equipment was treated as eligible for provisional release under Section 110A of the Customs Act because, on a prima facie view, the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 did not prohibit such release. The reasoning noted that Rule 3(23) defines "other wastes" and Rule 13(2) permits import of the relevant category on filing the prescribed documents with Customs, rather than requiring prior environmental permission. Provisional release was described as an interim measure only, leaving Customs free to take a different view at final adjudication; accordingly, release was directed on conditions imposed by the department. en-us Wed, 15 Oct 2025 00:00:00 +0530 Wed, 05 Nov 2025 08:35:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780744 Imported second-hand specialised equipment was treated as eligible for provisional release under Section 110A of the Customs Act because, on a prima facie view, the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 did not prohibit such release. The reasoning noted that Rule 3(23) defines "other wastes" and Rule 13(2) permits import of the relevant category on filing the prescribed documents with Customs, rather than requiring prior environmental permission. Provisional release was described as an interim measure only, leaving Customs free to take a different view at final adjudication; accordingly, release was directed on conditions imposed by the department. Case-Laws Customs Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780744