A customs amendment cannot govern imports covered by bills of lading issued before its commencement.

The petitioner imported 88 units of second-hand digital multifunction printing and copying machines under a bill of lading dated 10 May 2026 and sought their provisional release under Section 110A of the Customs Act, 1962

It relied on a prior common order of the High Court concerning provisional release of similar goods

The respondents argued that a notification amendment, effective from 15 June 2026, introduced conditions for exemption of qualifying highly specialized equipment, and that the bill-of-lading date was relevant to the petitioner’s claim

Whether the respondents could rely on the amendment effective from 15 June 2026 to refuse consideration of a provisional-release request for goods covered by a bill of lading dated 10 May 2026

Whether the petitioner’s request for provisional release should be considered under Section 110A of the Customs Act, 1962, in light of the earlier order concerning similar goods

Section 110A of the Customs Act, 1962 empowers provisional release of seized goods subject to conditions considered appropriate by the competent authority

A statutory notification, absent express provision for retrospective operation, operates prospectively and cannot govern imports covered by a bill of lading issued before its commencement

The Court also relied on its common order dated 10 July 2025 in W.P. Nos. 29418 of 2024 and connected matters, which addressed provisional release of similar imported goods

The bill of lading was dated 10 May 2026, before the amendment took effect on 15 June 2026. As the amendment did not expressly provide for retrospective application, the respondents could not rely on it to refuse consideration of the petitioner’s request

The Court also found that the earlier common order dealt with similar goods and that the respondents had identified no distinguishing feature warranting a different approach

The request therefore had to be considered under Section 110A, with any release subject to appropriate conditions.

Release is subject to the outcome of the customs adjudication proceedings, which must be decided independently on their merits and in accordance with law

The connected miscellaneous petition was closed, with no order as to costs.