Import licence not required for old digital multifunction machines imported before 05.06.2012 under the foreign trade policy.

Old and used Digital Multifunction Printing and Copying Machines imported before 05.06.2012 were treated as outside Para 2.17 of the Foreign Trade Policy and therefore did not require an import licence. The Tribunal followed Madras High Court rulings and a coordinate Bench decision that the specific restriction on such machines was introduced only from 05.06.2012, and relied on Technical Review Committee minutes showing the Government treated them as distinct from photocopying machines. A Chartered Engineer's certificate stating the goods were not e-waste and had remnant life supported this view, and confiscation under section 111(d) of the Customs Act was set aside.

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