https://www.taxtmi.com/caselaws?id=472366 Imports of second-hand digital multifunction printing and copying machines are subject to a procedural framework requiring importers to respond to any show-cause notice and Customs to consider those replies and issue orders. Goods may be released provisionally upon payment or deposit of quantified enhanced duty; Customs must quantify the duty within one week, followed by release within three weeks after full payment. Provisional release does not prevent further customs proceedings or adjudication. Applications seeking waiver of demurrage charges must be considered objectively. en-us Mon, 12 Feb 2024 00:00:00 +0530 Fri, 09 Oct 2026 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472366 Imports of second-hand digital multifunction printing and copying machines are subject to a procedural framework requiring importers to respond to any show-cause notice and Customs to consider those replies and issue orders. Goods may be released provisionally upon payment or deposit of quantified enhanced duty; Customs must quantify the duty within one week, followed by release within three weeks after full payment. Provisional release does not prevent further customs proceedings or adjudication. Applications seeking waiver of demurrage charges must be considered objectively. Case-Laws Customs Mon, 12 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472366