https://www.taxtmi.com/caselaws?id=801235 Model-wise import restrictions for used multifunction print and copying machines applied the 100-unit criterion collectively across all ports and importers, rather than separately at each port. In the absence of a centralised all-India monitoring mechanism, differing port-level practices could not support withholding part of a consignment. Where a provisional duty bond and bank guarantee secured the entire consignment, retention of any machines lacked justification. Provisional release on the stipulated security was therefore appropriate. en-us Mon, 12 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801235 Model-wise import restrictions for used multifunction print and copying machines applied the 100-unit criterion collectively across all ports and importers, rather than separately at each port. In the absence of a centralised all-India monitoring mechanism, differing port-level practices could not support withholding part of a consignment. Where a provisional duty bond and bank guarantee secured the entire consignment, retention of any machines lacked justification. Provisional release on the stipulated security was therefore appropriate. Case-Laws Customs Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801235