https://www.taxtmi.com/caselaws?id=33471 Photocopying machines imported during the relevant period were treated as freely importable under the Foreign Trade Policy, following the earlier precedent in Atul Commodities, so no import licence was required. Customs valuation enhancement under Rule 10A was also rejected because the valuation report was not accepted and there was no reliable material showing comparable imports, the year of manufacture, or a valid basis for relying on website data for a different model. The Department's appeals consequently failed. en-us Tue, 03 Mar 2009 00:00:00 +0530 Sun, 17 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33471 Photocopying machines imported during the relevant period were treated as freely importable under the Foreign Trade Policy, following the earlier precedent in Atul Commodities, so no import licence was required. Customs valuation enhancement under Rule 10A was also rejected because the valuation report was not accepted and there was no reliable material showing comparable imports, the year of manufacture, or a valid basis for relying on website data for a different model. The Department's appeals consequently failed. Case-Laws Customs Tue, 03 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33471