Customs notification amendments cannot govern imports covered by pre-commencement bills of lading.

The petitioner imported two consignments of second-hand digital multifunction print and copying machines, covered by Bills of Lading dated 4 May 2026 and 11 May 2026.

It sought provisional release under Section 110A of the Customs Act, 1962, relying on a prior common order of the Madras High Court concerning similar goods.

The respondents opposed the request by relying on an amendment to a notification, effective from 15 June 2026, concerning Highly Specialized Equipment.

1. Whether the respondents could rely on the amendment effective from 15 June 2026 to refuse consideration of the petitioner’s request for provisional release where the Bills of Lading predated that amendment.

2. Whether the petitioner’s request for provisional release should be considered under Section 110A of the Customs Act, in light of the prior decision concerning similar goods.

Section 110A of the Customs Act, 1962 empowers the provisional release of seized goods subject to conditions imposed in accordance with law.

A statutory notification or amendment is prospective unless it expressly provides for retrospective operation.

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

The Court found that both Bills of Lading were dated before the amendment’s commencement on 15 June 2026. Because the amendment contained no express provision for retrospective operation, it could not govern these imports or be relied upon to refuse consideration of the provisional-release request.

The Court further noted that the respondents had identified no distinguishing feature warranting a different approach from its earlier order concerning similar goods.

If the petitioner complied with those conditions, the goods were to be released provisionally within two weeks thereafter.

Release would remain subject to the outcome of the adjudication proceedings, which were to be decided independently on their merits and in accordance with law.

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