https://www.taxtmi.com/caselaws?id=91839 Imported photocopier parts without the populated circuit board were treated as reconditioned components, not a complete photocopier or merely second-hand goods. Because the import policy permitted reconditioned photocopier components against a special import licence, that permission could not be defeated by construing the same goods as second-hand in a way that would make the policy entry redundant. The analysis also reflects the principle that one provision should not be interpreted so as to nullify a parallel provision. On that basis, the goods were regarded as eligible for import against the special import licence and the confiscation, fine and penalty were stated not to stand. en-us Mon, 07 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 13:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91839 Imported photocopier parts without the populated circuit board were treated as reconditioned components, not a complete photocopier or merely second-hand goods. Because the import policy permitted reconditioned photocopier components against a special import licence, that permission could not be defeated by construing the same goods as second-hand in a way that would make the policy entry redundant. The analysis also reflects the principle that one provision should not be interpreted so as to nullify a parallel provision. On that basis, the goods were regarded as eligible for import against the special import licence and the confiscation, fine and penalty were stated not to stand. Case-Laws Customs Mon, 07 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91839