Imports allowed upon duty payment despite notification delay.

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....The High Court directed the respondents to consider the petitioners' plea for provisional release of imported secondhand highly specialized equipment - digital multifunction print, copying & scanning machines, subject to payment/deposit of enhanced duty amount. The bills of lading for the imports were dated before the impugned notification dated 20.05.2024. The court ordered the customs to quantify the enhanced duty within one week, and upon petitioners' payment, release the goods within three weeks thereafter. The order aims to facilitate the release of imported goods while ensuring compliance with applicable duty regulations.....