https://www.taxtmi.com/caselaws?id=190493 Old and used Digital Multifunction Printing and Copying Machines imported before 5-6-2012 were not covered by the then-existing restriction on second-hand photocopier machines under the Foreign Trade Policy. The later amendment expressly adding multifunction machines to the restricted list was treated as prospective, supported by the Tribunal's reliance on Madras High Court rulings and Technical Review Committee minutes showing that a specific amendment was needed to restrict such goods. In the absence of any contrary binding High Court decision, the Tribunal followed that view and held that no import licence was required for the relevant period, so the Revenue's appeals failed. en-us Wed, 18 Feb 2015 00:00:00 +0530 Fri, 17 Feb 2017 07:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190493 Old and used Digital Multifunction Printing and Copying Machines imported before 5-6-2012 were not covered by the then-existing restriction on second-hand photocopier machines under the Foreign Trade Policy. The later amendment expressly adding multifunction machines to the restricted list was treated as prospective, supported by the Tribunal's reliance on Madras High Court rulings and Technical Review Committee minutes showing that a specific amendment was needed to restrict such goods. In the absence of any contrary binding High Court decision, the Tribunal followed that view and held that no import licence was required for the relevant period, so the Revenue's appeals failed. Case-Laws Customs Wed, 18 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190493