https://www.taxtmi.com/caselaws?id=404617 The High Court upheld the Tribunal's decision, confirming that the imported digital multifunction machines were restricted items under para 2.17 of the Foreign Trade Policy, necessitating a license for import. The appellant's challenge was dismissed, with the Court finding the Tribunal's interpretation and application of the law to be correct. The Tribunal's analysis of the machines as falling within the category of photocopiers, despite their multifunctionality, was deemed appropriate, emphasizing the need for consistency and adherence to legal provisions in such matters. en-us Wed, 17 Feb 2021 00:00:00 +0530 Thu, 21 Oct 2021 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404617 The High Court upheld the Tribunal's decision, confirming that the imported digital multifunction machines were restricted items under para 2.17 of the Foreign Trade Policy, necessitating a license for import. The appellant's challenge was dismissed, with the Court finding the Tribunal's interpretation and application of the law to be correct. The Tribunal's analysis of the machines as falling within the category of photocopiers, despite their multifunctionality, was deemed appropriate, emphasizing the need for consistency and adherence to legal provisions in such matters. Case-Laws Customs Wed, 17 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404617