2026 (9) TMI 672

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....hriram 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 116 units of used Digital Multifunction Print, Copying and Scanning Machines, imported by the petitioner under bill of Entry No.2586225 dated 18.07.2026, covered by Bill of Lading No.10368 dated 28.05.2026, under Section 1....

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....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 have considered the rival submissions ....

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....anted 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 with law, within a period of four week....