2026 (8) TMI 1454

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....titioner(s) : Mr.S.Shriram For the Respondent(s) : Mr.G.Meganathan, JSC ORDER The petitioner has filed this writ petition seeking a direction to respondents 1 to 3 to provisionally release 119 units of used Digital Multifunction Print, Copying and Scanning Machines, imported by the petitioner under Bill of Entry No. 2583786 dated 17.07.2026, covered by Bill of Lading No.S10426364/NYC/ENT ....

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....ion dated 18.03.2021, as amended on 26.04.2023. It was submitted that the amendment came into force on 15.06.2026 and applies to imports of less than 100 units per model per year. It was further contended that the relevant date for determining the applicability of the amendment and the rate of duty is the date of filing of the Bill of Entry, as provided under Section 15 of the Customs Act. 4. I....

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....on, a coordinate Bench of this Court granted similar relief. 7.In view of the above, this writ petition is disposed of with the following directions: (i) The respondents shall consider the petitioner's request for provisional release of the imported goods under Section 110A of the Customs Act, 1962, and pass appropriate orders, subject to such conditions as may be imposed in accordance....