Temporal application of customs exemptions protects pre-amendment multimodal consignments from denial of provisional release consideration.

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....Customs exemption amendments cannot be applied to imported second-hand specialised equipment handed to the first carrier before the amendment took effect, where multimodal transport is recognised under the Customs Act. A request for provisional release must therefore be considered under Section 110A and cannot be refused merely by relying on the subsequent amendment. Earlier directions concerning provisional release of similar goods remain applicable where no distinguishing feature exists. Upon compliance with lawful conditions, the goods are to be provisionally released pending adjudication.....