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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Tribunal rules second-hand photocopiers not consumer goods, allows unrestricted import. Order set aside, fines refunded.</h1> The Tribunal ruled in favor of the appellants, stating that the second-hand photocopier machines were not consumer goods and should be eligible for ... - The judgment pertains to the confiscation of second hand photocopier machines imported by the appellants. The appellants claimed the machines were capital goods for service, not requiring import licenses. The Tribunal ruled in favor of the appellants, stating that the machines were not consumer goods and should be eligible for unrestricted import. The impugned order was set aside, and fines and penalties paid were to be returned to the appellants.