2025 (11) TMI 321

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....g machines provisionally under Section 110 A of the Customs Act. 2. Heard the learned counsel for the petitioner and the learned counsel appearing on behalf of the respondents. 3. The case of the petitioner is that they have imported a consignment of used second hand highly specialised equipments. Those machines were also subjected to examination by the Customs by engaging DGFT approved Chartered Engineer. They have also given the report certificate to the Customs Officer In-charge. 4. The grievance expressed by the petitioner is that the respondents proceeded to forfeit those goods in spite of the report of the approved Chartered Engineer. 5. The issue involved in the present writ petition is squarely covered by the earlier ord....

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....y have fulfilled this requirement, as, according to them, all the documents enumerated under serial No.4(j) of Schedule VIII, wherever applicable, have been filed by them, and in fact, if required, the production of applicable documents by the petitioners and the verification of the same by the Customs Department can be made as one of the conditions for the grant of provisional release. Therefore, on a prima-facie consideration of the HOW Rules, it is clear that there is no prohibition for the import of MFDs. 30. It is also to be noted that the provisional release order can be reversed in the final adjudication process. While seized goods may be released provisionally pending investigation or adjudication, a final decision in the c....

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....Court, which has been upheld by the Hon'ble Supreme Court, which has permitted provisional release of MFDs for other importers. A finding has also been rendered by the Telangana High Court that MFDs fall under the category of HSEs and they are freely importable. Though the respondents may contend that MFDs are not freely importable and are restricted items or have been prohibited items, the same cannot be conclusively established with the available materials at the stage of granting provisional release. Further, the goods in question are not contraband items or items which affects security of India, like, explosives, etc. Therefore, by applying the benefit of doubt principle as well, this Court will have to give the benefit of doubt to ....