https://www.taxtmi.com/caselaws?id=329944 Second hand multifunctional digital copier-cum-printers imported before 05-06-2012 were not covered by the then restriction on photocopier machines in para 2.17 of the Foreign Trade Policy. The goods were described and classified as multifunctional digital machines, and the record did not show that they were mere photocopiers. The amendment extending the restriction to digital multifunction printing and copying machines took effect only from 05-06-2012 and could not apply to earlier imports. No import licence was required, and confiscation, redemption fine and penalty were unsustainable. en-us Wed, 20 Jan 2016 00:00:00 +0530 Wed, 23 Nov 2016 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329944 Second hand multifunctional digital copier-cum-printers imported before 05-06-2012 were not covered by the then restriction on photocopier machines in para 2.17 of the Foreign Trade Policy. The goods were described and classified as multifunctional digital machines, and the record did not show that they were mere photocopiers. The amendment extending the restriction to digital multifunction printing and copying machines took effect only from 05-06-2012 and could not apply to earlier imports. No import licence was required, and confiscation, redemption fine and penalty were unsustainable. Case-Laws Customs Wed, 20 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329944