https://www.taxtmi.com/caselaws?id=780853 Provisional release of imported second-hand specialised equipment was examined under Section 110A of the Customs Act, 1962, which allows release of seized goods on conditions pending adjudication. The court accepted that the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 did not bar provisional release at that stage. The equipment was not treated as contraband, and provisional release was considered appropriate subject to conditions imposed by Customs, while the department retained full authority to decide confiscation or other consequences in final adjudication. en-us Fri, 31 Oct 2025 00:00:00 +0530 Fri, 07 Nov 2025 08:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780853 Provisional release of imported second-hand specialised equipment was examined under Section 110A of the Customs Act, 1962, which allows release of seized goods on conditions pending adjudication. The court accepted that the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 did not bar provisional release at that stage. The equipment was not treated as contraband, and provisional release was considered appropriate subject to conditions imposed by Customs, while the department retained full authority to decide confiscation or other consequences in final adjudication. Case-Laws Customs Fri, 31 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780853