https://www.taxtmi.com/caselaws?id=30721 Contemporaneous Exim Policy circulars under the Foreign Trade (Development and Regulation) Act, 1992 treated second-hand imported photocopier machines as permissible second-hand goods used for rendering services. On that policy framework, the imports did not require a licence, and the Tribunal's view that the goods fell within the allowed category was consistent with the circulars then in force. As the import did not breach the applicable policy, confiscation under the Customs Act was not justified and the confiscation order was unsustainable. en-us Wed, 11 Jun 2008 00:00:00 +0530 Thu, 18 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30721 Contemporaneous Exim Policy circulars under the Foreign Trade (Development and Regulation) Act, 1992 treated second-hand imported photocopier machines as permissible second-hand goods used for rendering services. On that policy framework, the imports did not require a licence, and the Tribunal's view that the goods fell within the allowed category was consistent with the circulars then in force. As the import did not breach the applicable policy, confiscation under the Customs Act was not justified and the confiscation order was unsustainable. Case-Laws Customs Wed, 11 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30721