https://www.taxtmi.com/caselaws?id=124105 Import of second-hand photocopier machines was treated as prohibited where a DGFT policy circular expressly barred such imports, including machines under ten years old or brought in for service providers. The earlier Larger Bench view supporting importability had already been overruled by the jurisdictional High Court, so confiscation of the goods was sustained as valid in law. On the monetary consequences, the tribunal took a lenient view in light of the overall facts, including the uncontested enhanced duty and demurrage paid during pendency, and reduced the redemption fine and penalty. en-us Tue, 03 Jun 2008 00:00:00 +0530 Tue, 25 Sep 2012 16:14:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124105 Import of second-hand photocopier machines was treated as prohibited where a DGFT policy circular expressly barred such imports, including machines under ten years old or brought in for service providers. The earlier Larger Bench view supporting importability had already been overruled by the jurisdictional High Court, so confiscation of the goods was sustained as valid in law. On the monetary consequences, the tribunal took a lenient view in light of the overall facts, including the uncontested enhanced duty and demurrage paid during pendency, and reduced the redemption fine and penalty. Case-Laws Customs Tue, 03 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124105