https://www.taxtmi.com/caselaws?id=122294 Second-hand photocopying machines were examined under the EXIM Policy in light of the Larger Bench ruling in Atul Commodities. The Tribunal preferred the view affirmed by two High Courts over a contrary single High Court view and treated the imports as not contravening the policy. As no prohibition or restriction was found on the available reasoning, confiscation, redemption fine, and penalty were held unsustainable, and the Revenue's appeal failed. en-us Mon, 09 Apr 2007 00:00:00 +0530 Sat, 11 Aug 2012 11:45:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122294 Second-hand photocopying machines were examined under the EXIM Policy in light of the Larger Bench ruling in Atul Commodities. The Tribunal preferred the view affirmed by two High Courts over a contrary single High Court view and treated the imports as not contravening the policy. As no prohibition or restriction was found on the available reasoning, confiscation, redemption fine, and penalty were held unsustainable, and the Revenue's appeal failed. Case-Laws Customs Mon, 09 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122294