https://www.taxtmi.com/caselaws?id=247636 Old and used digital multifunction printing and copying machines imported before 05.06.2012 were disputed as to whether they required an import licence under Paragraph 2.17 of the Foreign Trade Policy and whether they were liable to confiscation as restricted goods under Customs law. The Judicial Member held that the goods were freely importable without a licence and rejected the Revenue appeals, while the Technical Member held that a licence was required and allowed the appeals. The matter ended in a difference of opinion, with no final majority resolution on licensability or confiscation. en-us Wed, 02 Apr 2014 00:00:00 +0530 Sat, 17 May 2014 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247636 Old and used digital multifunction printing and copying machines imported before 05.06.2012 were disputed as to whether they required an import licence under Paragraph 2.17 of the Foreign Trade Policy and whether they were liable to confiscation as restricted goods under Customs law. The Judicial Member held that the goods were freely importable without a licence and rejected the Revenue appeals, while the Technical Member held that a licence was required and allowed the appeals. The matter ended in a difference of opinion, with no final majority resolution on licensability or confiscation. Case-Laws Customs Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247636