https://www.taxtmi.com/caselaws?id=446514 Imported second-hand multifunction print and copying machines were treated as falling within the Foreign Trade Policy's residuary category for other second-hand capital goods, because they were not shown to fall within the specifically restricted categories requiring compulsory registration or authorisation. On that basis, the goods were regarded as freely importable rather than prohibited by the department's claimed restriction. The Court also noted that comparable matters had already allowed provisional release and that adjudication remained pending, so it directed provisional release of the goods while preserving the customs authorities' power to continue proceedings on the show cause notices in accordance with law. en-us Thu, 23 Nov 2023 00:00:00 +0530 Wed, 15 Apr 2026 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446514 Imported second-hand multifunction print and copying machines were treated as falling within the Foreign Trade Policy's residuary category for other second-hand capital goods, because they were not shown to fall within the specifically restricted categories requiring compulsory registration or authorisation. On that basis, the goods were regarded as freely importable rather than prohibited by the department's claimed restriction. The Court also noted that comparable matters had already allowed provisional release and that adjudication remained pending, so it directed provisional release of the goods while preserving the customs authorities' power to continue proceedings on the show cause notices in accordance with law. Case-Laws Customs Thu, 23 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446514