Customs DutyArticle·4 July 2026
Conditional Release of Second hand goods
By J the App
Executive Summary
The Telangana High Court directed the provisional release of seized second-hand digital multifunction print and copying machines imported by the petitioner, holding that the case was squarely covered by earlier decisions of the Court.
The Court permitted release subject to payment of the enhanced customs duty, furnishing of a bank guarantee and compliance with specified safeguards, while clarifying that the adjudication proceedings would continue independently on their own merits.
Domain | Indirect Tax | Customs
Case Snapshot
The decision was rendered by t...
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