https://www.taxtmi.com/caselaws?id=468283 Provisional release under Section 110A of the Customs Act, 1962 was held available for imported second-hand specialised equipment pending adjudication, and the Customs objection based on the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 did not conclusively bar release at that stage. The court applied the prima facie view that the importer could receive provisional release subject to departmental conditions, while the Customs Department retained the power to complete final adjudication and make any adverse determination later. The writ petition was therefore disposed of by directing provisional release of the goods in favour of the importer. en-us Wed, 15 Oct 2025 00:00:00 +0530 Sat, 25 Apr 2026 11:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468283 Provisional release under Section 110A of the Customs Act, 1962 was held available for imported second-hand specialised equipment pending adjudication, and the Customs objection based on the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 did not conclusively bar release at that stage. The court applied the prima facie view that the importer could receive provisional release subject to departmental conditions, while the Customs Department retained the power to complete final adjudication and make any adverse determination later. The writ petition was therefore disposed of by directing provisional release of the goods in favour of the importer. Case-Laws Customs Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468283