S. P. Associates Vs Commissioner of Customs (Madras High Court)
Summary: The Madras High Court disposed of a writ petition filed by S. P. Associates seeking provisional release of 119 units of used Digital Multifunction Print, Copying and Scanning Machines imported under Bill of Entry No. 2583786 dated 17.07.2026 and covered by Bill of Lading No. S10426364/NYC/ENT dated 12.05.2026. The petitioner relied upon the common order dated 10.07.2025 in W.P.No.29418 of 2024 and connected cases concerning provisional release of similar goods under Section 110A of the Customs Act, 1962. The Customs authorities relied upon an amendment dated 10.03.2026 to the Notification dated 01.07.2021, which came into force on 15.06.2026, and contended that the relevant date for applicability and rate of duty was governed by Section 15. The Court noted that the Bill of Lading preceded 15.06.2026 and held that, in the absence of an express provision giving retrospective effect, the amendment could operate only prospectively. The Court therefore directed the respondents to consider the petitioner’s request for provisional release under Section 110A and pass appropriate orders within four weeks, followed by release within two weeks after compliance with the conditions imposed. The release was made subject to the outcome of adjudication.
