https://www.taxtmi.com/caselaws?id=362730 The Court dismissed the customs authorities' appeal against the single Judge's order regarding the import of used photocopiers without a license. The Court upheld the order directing release upon payment of enhanced duty and penalty, emphasizing that the import policy regime does not impose additional restrictions beyond those specified in the relevant procedures. The judgment clarified that compliance with conditions is alternative, not cumulative, rejecting the argument for further restrictions on photocopier imports. The appeal was dismissed, and no costs were awarded, concluding the matter with the closure of the connected miscellaneous petition. 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 The Court dismissed the customs authorities' appeal against the single Judge's order regarding the import of used photocopiers without a license. The Court upheld the order directing release upon payment of enhanced duty and penalty, emphasizing that the import policy regime does not impose additional restrictions beyond those specified in the relevant procedures. The judgment clarified that compliance with conditions is alternative, not cumulative, rejecting the argument for further restrictions on photocopier imports. The appeal was dismissed, and no costs were awarded, concluding the matter with the closure of the connected miscellaneous petition. Case-Laws Customs Mon, 18 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362730