2026 (10) TMI 27

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....: Mr. N. Viswanathan For the Respondent(s) : Ms. Pooja Jain Standing Counsel ORDER Ms.Pooja Jain, learned Standing Counsel takes notice for the respondents. 2. The petitioner has filed the present Writ Petition seeking issuance of a writ of mandamus directing respondents 1 to 3 herein to forthwith release the various models of Secondhand Highly Specialized Equipment namely, used Digita....

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....ication dated 01.07.2021, an exemption has been provided in respect of Highly Specialized Equipment (HSE) satisfying the prescribed criteria, subject to a specific exemption issued by the Ministry of Electronics and Information Technology under paragraph 2 of the Gazette Notification dated 18.03.2021, as amended on 26.04.2023, provided that the equipment is manufactured or imported in quantities o....

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....ommencement. Consequently, the respondents cannot refuse to consider the petitioner's request for provisional release by placing reliance upon the said amendment. 7. Apart from the above, the issue relating to provisional release of similar imported goods has already been considered by this Court in the common order dated 10.07.2025 passed in W.P. Nos.29418 of 2024 etc., batch. No distinguishin....