https://www.taxtmi.com/caselaws?id=233391 Second hand digital multifunction print and copying machines were treated as freely importable under the Foreign Trade Policy 2009-2014 when Paragraph 2.7, Paragraph 2.17 and Clause 2.33 of the Handbook of Procedures were read harmoniously, with no implied prohibition on free import. The later amendment of 28.02.2013, which introduced authorisation for the specified goods and deleted Clause 2.33, was treated as a substantive change operating only prospectively, so it did not govern earlier imports. The reported result was affirmation of release of the goods to the importers and dismissal of the Revenue's challenge. en-us Thu, 14 Mar 2013 00:00:00 +0530 Fri, 29 Aug 2014 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233391 Second hand digital multifunction print and copying machines were treated as freely importable under the Foreign Trade Policy 2009-2014 when Paragraph 2.7, Paragraph 2.17 and Clause 2.33 of the Handbook of Procedures were read harmoniously, with no implied prohibition on free import. The later amendment of 28.02.2013, which introduced authorisation for the specified goods and deleted Clause 2.33, was treated as a substantive change operating only prospectively, so it did not govern earlier imports. The reported result was affirmation of release of the goods to the importers and dismissal of the Revenue's challenge. Case-Laws Customs Thu, 14 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233391