https://www.taxtmi.com/caselaws?id=76535 Secondhand video games imported as capital goods were treated as freely importable under the Foreign Trade Policy, with the Handbook of Procedures and a DGFT circular supporting that view. The policy provisions permitting free import of secondhand capital goods were applied, and the chapter relating to services was held inapplicable to this import. As no import licence was required, confiscation, redemption fine and penalty were not sustainable. en-us Fri, 18 Sep 2009 00:00:00 +0530 Fri, 02 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76535 Secondhand video games imported as capital goods were treated as freely importable under the Foreign Trade Policy, with the Handbook of Procedures and a DGFT circular supporting that view. The policy provisions permitting free import of secondhand capital goods were applied, and the chapter relating to services was held inapplicable to this import. As no import licence was required, confiscation, redemption fine and penalty were not sustainable. Case-Laws Customs Fri, 18 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76535