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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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