Legal principle

A notification or amendment applies only prospectively unless it expressly says otherwise, so it cannot govern imports whose relevant date fell before it came into force.

Court decision

The writ petition was disposed of with directions. Customs must decide the request for provisional release under Section 110A, with conditions as needed, within four weeks of receiving the order, and release the goods within two weeks after the conditions are met. The release is subject to the outcome of adjudication, which must be decided independently on merits.

Facts

M/s C.S. Enterprises imported 92 units of used Digital Multifunction Print, Copying and Scanning Machines (second-hand 'Highly Specialized Equipment') under Bill of Entry No.3114116 dated 13.08.2026, covered by Bill of Lading No.B1BOL20070 dated 14.05.2026. Customs at Chennai did not release the goods. Customs relied on an amendment dated 10.03.2026 to the Notification dated 01.07.2021, in force from 15.06.2026, which allows the exemption for such equipment only if fewer than 100 units per model per year are imported and a specific MeitY exemption is obtained. The importer filed a writ petition in the Madras High Court seeking provisional release under Section 110A.

Key provisions

• Section 110A, Customs Act, 1962 — Provisional release of goods, documents and things seized