https://www.taxtmi.com/caselaws?id=256221 Import of old and used digital multifunction printing and copying machines was treated as permissible without a licence where the Foreign Trade Policy and Handbook of Procedures, read together, imposed only the procedure in Para 2.33 and no separate licence condition for the concerned second-hand capital goods. Mere classification as restricted second-hand goods did not by itself bar free import. On that reasoning, the imports were found compliant with the governing policy framework, the challenge to the impugned orders failed, and the appeals were dismissed while the orders setting aside the adjudication were sustained. en-us Wed, 07 Jan 2015 00:00:00 +0530 Fri, 06 Feb 2015 10:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256221 Import of old and used digital multifunction printing and copying machines was treated as permissible without a licence where the Foreign Trade Policy and Handbook of Procedures, read together, imposed only the procedure in Para 2.33 and no separate licence condition for the concerned second-hand capital goods. Mere classification as restricted second-hand goods did not by itself bar free import. On that reasoning, the imports were found compliant with the governing policy framework, the challenge to the impugned orders failed, and the appeals were dismissed while the orders setting aside the adjudication were sustained. Case-Laws Customs Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256221