https://www.taxtmi.com/caselaws?id=218680 The Court held that the applicability of the DGFT notification, and whether the imported second-hand digital multifunction print and copying machines were freely importable or restricted, had to be examined by the customs assessing authority at the stage of assessment. The proper officer was directed to decide clearance under the Customs Act read with the Foreign Trade Policy, and, if required, to adjudicate confiscation, fine, and penalty. The writ petition was therefore disposed of by leaving the importability and clearance issues to customs assessment rather than writ-stage determination. en-us Mon, 19 Nov 2012 00:00:00 +0530 Thu, 22 Nov 2012 23:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218680 The Court held that the applicability of the DGFT notification, and whether the imported second-hand digital multifunction print and copying machines were freely importable or restricted, had to be examined by the customs assessing authority at the stage of assessment. The proper officer was directed to decide clearance under the Customs Act read with the Foreign Trade Policy, and, if required, to adjudicate confiscation, fine, and penalty. The writ petition was therefore disposed of by leaving the importability and clearance issues to customs assessment rather than writ-stage determination. Case-Laws Customs Mon, 19 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218680