https://www.taxtmi.com/caselaws?id=126601 The Tribunal allowed the appeals of the importers regarding the import of old and used photocopiers without a specific license, citing the Apex Court's decision in M/s. Atul Commodities Pvt. Ltd. v. Commissioner of Customs, Cochin. The Tribunal emphasized that import of such goods was only restricted after 19-10-2005, as per Notification No. 31. The judgment highlighted the distinction between "second-hand goods" and "second-hand capital goods" and concluded that import of old and used photocopiers fell under the latter category before the specified restriction date. The impugned orders were set aside, and the appeals were allowed on 30-3-2009. en-us Mon, 30 Mar 2009 00:00:00 +0530 Thu, 22 Nov 2012 14:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126601 The Tribunal allowed the appeals of the importers regarding the import of old and used photocopiers without a specific license, citing the Apex Court's decision in M/s. Atul Commodities Pvt. Ltd. v. Commissioner of Customs, Cochin. The Tribunal emphasized that import of such goods was only restricted after 19-10-2005, as per Notification No. 31. The judgment highlighted the distinction between "second-hand goods" and "second-hand capital goods" and concluded that import of old and used photocopiers fell under the latter category before the specified restriction date. The impugned orders were set aside, and the appeals were allowed on 30-3-2009. Case-Laws Customs Mon, 30 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126601