HC allows Provisional Release of Second-Hand Specialized Equipment on Deposit of Enhanced Duty

Cann Office Equipment Private Limited Vs Commissioner of Customs (Madras High Court) Madras High Court directed provisional release of Second-hand Highly Specialized Equipment – Digital Multifunction Print, Copying & Scanning Machines imported prior to notification no. 13/2024-2025 on deposit of enhanced duty amount. Facts- The issue before this Court is that whether the petitioners are entitled to the release of the various models of Second-hand Highly Specialized Equipment – Digital Multifunction Print, Copying & Scanning Machines, imported by the petitioners prior to the...