Provisional Release of Used Specialised Equipment Cannot Be Withheld Without Centralised Monitoring: CESTAT Kolkata

Atul Automation Private Limited Vs Principal Commissioner of Customs (CESTAT Kolkata) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, decided a group of appeals challenging provisional release orders passed by the Principal Commissioner of Customs, Port Commissionerate, Kolkata. The appeals arose from the provisional release of four consignments of “Used Highly Specialized Equipment Digital Multifunction Print & Copying Machines” imported by different importers, where the authorities withheld the provisional release of 63 machines in total while allowing relea...