https://www.taxtmi.com/caselaws?id=362730 Used and old photocopiers imported as second-hand capital goods were treated as falling within a restricted import category under the Foreign Trade Policy and the Handbook of Procedures. Read together, the policy framework was applied to require compliance with the specific licensing conditions for such goods, rather than treating them as freely importable. On that construction, free import could not be assumed where the governing regime imposed import restrictions, and the Customs challenge succeeded because the requisite licence had not been obtained. en-us Mon, 18 Jun 2018 00:00:00 +0530 Mon, 02 Jul 2018 11:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362730 Used and old photocopiers imported as second-hand capital goods were treated as falling within a restricted import category under the Foreign Trade Policy and the Handbook of Procedures. Read together, the policy framework was applied to require compliance with the specific licensing conditions for such goods, rather than treating them as freely importable. On that construction, free import could not be assumed where the governing regime imposed import restrictions, and the Customs challenge succeeded because the requisite licence had not been obtained. Case-Laws Customs Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362730