https://www.taxtmi.com/caselaws?id=447538 Second-hand multifunction print, copying and scanning machines were held to fall outside the restricted classes under Clause 2.31 of the Foreign Trade Policy 2023 and, by the residual category, to be freely importable as second-hand capital goods. On that basis, continued detention of the imported goods was not justified, and provisional release was considered appropriate, with adjudication and further customs proceedings left open in accordance with law. The court also noted the earlier view on the same class of imports and that no confiscation order had yet been passed, supporting the request for interim release subject to payment and quantification of enhanced duty. en-us Fri, 22 Dec 2023 00:00:00 +0530 Fri, 03 May 2024 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447538 Second-hand multifunction print, copying and scanning machines were held to fall outside the restricted classes under Clause 2.31 of the Foreign Trade Policy 2023 and, by the residual category, to be freely importable as second-hand capital goods. On that basis, continued detention of the imported goods was not justified, and provisional release was considered appropriate, with adjudication and further customs proceedings left open in accordance with law. The court also noted the earlier view on the same class of imports and that no confiscation order had yet been passed, supporting the request for interim release subject to payment and quantification of enhanced duty. Case-Laws Customs Fri, 22 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447538