https://www.taxtmi.com/caselaws?id=468281 Imported used specialised equipment was considered eligible for provisional release under the Customs Act on a prima facie assessment, because the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 did not clearly bar release at that stage. The Court noted that the importer was not shown to require prior permission from the Ministry of Environment, Forest and Climate Change for the relevant category, and that any final legality of import could be tested in adjudication. The benefit of doubt was extended for provisional release, subject to Customs conditions and the department's power to alter the position at final adjudication. en-us Mon, 01 Sep 2025 00:00:00 +0530 Sat, 25 Apr 2026 11:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468281 Imported used specialised equipment was considered eligible for provisional release under the Customs Act on a prima facie assessment, because the Hazardous and Other Wastes (Management and Transboundary Movement) Rules, 2016 did not clearly bar release at that stage. The Court noted that the importer was not shown to require prior permission from the Ministry of Environment, Forest and Climate Change for the relevant category, and that any final legality of import could be tested in adjudication. The benefit of doubt was extended for provisional release, subject to Customs conditions and the department's power to alter the position at final adjudication. Case-Laws Customs Mon, 01 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468281