https://www.taxtmi.com/caselaws?id=792742 Provisional release of imported secondhand specialised machinery was considered under Section 110A of the Customs Act, 1962. The Court followed an earlier batch decision directing release of similar goods on conditions, with Customs retaining the right to complete final adjudication. The petitioner was therefore granted provisional release of the machinery, subject to conditions to be imposed by the Customs authorities. en-us Wed, 11 Mar 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792742 Provisional release of imported secondhand specialised machinery was considered under Section 110A of the Customs Act, 1962. The Court followed an earlier batch decision directing release of similar goods on conditions, with Customs retaining the right to complete final adjudication. The petitioner was therefore granted provisional release of the machinery, subject to conditions to be imposed by the Customs authorities. Case-Laws Customs Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792742