https://www.taxtmi.com/caselaws?id=184360 Imported second-hand photocopier machines used as office equipment for rendering service were treated as capital goods rather than consumer goods. The applicable import restriction covered consumer goods only, so equipment deployed for production or service use did not fall within that restriction. On that basis, confiscation for want of an import licence was not sustainable, and the lower authorities' order was set aside. en-us Tue, 08 Jun 2004 00:00:00 +0530 Wed, 06 Jul 2016 14:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184360 Imported second-hand photocopier machines used as office equipment for rendering service were treated as capital goods rather than consumer goods. The applicable import restriction covered consumer goods only, so equipment deployed for production or service use did not fall within that restriction. On that basis, confiscation for want of an import licence was not sustainable, and the lower authorities' order was set aside. Case-Laws Customs Tue, 08 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184360