https://www.taxtmi.com/caselaws?id=334911 Imported multifunction digital photocopying machines were treated as not liable to confiscation where the Foreign Trade Policy restriction on such multifunction digital photocopiers took effect only from 05.06.2012 and the imports were made earlier. The goods were described and certified as multifunction copiers with printer, scanner, fax and memory functions and classified under CTH 84433100, so they could not be recharacterised as mere restricted photocopiers on the facts recorded. The confiscation, together with the redemption fine and penalty, was therefore unsustainable and was set aside. en-us Fri, 23 Sep 2016 00:00:00 +0530 Wed, 23 Nov 2016 13:47:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334911 Imported multifunction digital photocopying machines were treated as not liable to confiscation where the Foreign Trade Policy restriction on such multifunction digital photocopiers took effect only from 05.06.2012 and the imports were made earlier. The goods were described and certified as multifunction copiers with printer, scanner, fax and memory functions and classified under CTH 84433100, so they could not be recharacterised as mere restricted photocopiers on the facts recorded. The confiscation, together with the redemption fine and penalty, was therefore unsustainable and was set aside. Case-Laws Central Excise Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334911