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Customs - Highlights / Catch Notes

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The High Court addressed the release of second-hand specialized ...


Petitioners must pay assessed duty within 4 weeks & goods to be released within 3 weeks thereafter.

Case Laws     Customs

June 5, 2024

The High Court addressed the release of second-hand specialized equipment imported by the petitioner. Despite reviewing relevant legal provisions, including the Foreign Trade Policy-2023, no impact was found on the issues raised. The court instructed the petitioners to pay the assessed enhanced duty within four weeks. Once paid, the respondent was ordered to unconditionally release the goods within three weeks. The petitioners must comply with the duty assessment by a Chartered Engineer. Upon payment, the goods are to be released without additional conditions. The Writ Petitions were disposed of following these directives.

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