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of <h1>Imported second-hand multi-function devices prima facie meet HSE unit and weight criteria; exempt from compulsory BIS registration under s.110A</h1> Court held that imported second-hand multi-function devices prima facie satisfied the Highly Specialized Equipment (HSE) criteria (unit count and weight), exempting them from compulsory BIS registration and placing them under the residuary free-import category of the Foreign Trade Policy; provisional release under s.110A of the Customs Act was therefore appropriate subject to bonds, document verification and customary safeguards. The ruling treated detention without seizure as justiciable by writ, applied prior High Court and Supreme Court precedents, rejected inconsistent administrative objections (including certain environmental documentation issues) as absolute bars, and preserved Customs' power for final reassessment.
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