https://www.taxtmi.com/caselaws?id=468282 Imported second-hand specialised equipment was found fit for provisional release pending customs adjudication, because Section 110A of the Customs Act permits interim release of seized or disputed goods without deciding final liability for confiscation, duty or penalty. The hazardous-waste rules invoked by customs were not treated as a conclusive bar on release at the interim stage on the materials then available. Applying the benefit of doubt principle, the court held that the importer had made out a case for provisional release, while preserving the customs authorities' power to determine the import's legality in final adjudication. en-us Fri, 19 Sep 2025 00:00:00 +0530 Sun, 26 Apr 2026 10:30:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468282 Imported second-hand specialised equipment was found fit for provisional release pending customs adjudication, because Section 110A of the Customs Act permits interim release of seized or disputed goods without deciding final liability for confiscation, duty or penalty. The hazardous-waste rules invoked by customs were not treated as a conclusive bar on release at the interim stage on the materials then available. Applying the benefit of doubt principle, the court held that the importer had made out a case for provisional release, while preserving the customs authorities' power to determine the import's legality in final adjudication. Case-Laws Customs Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468282