https://www.taxtmi.com/caselaws?id=448007 Imported second-hand multifunction print, copying and scanning machines were treated as second-hand capital goods under Clause 2.31 of the Foreign Trade Policy 2023, with no material change from the earlier 2019 framework requiring a different classification. On that reading, the machines did not fall within the restricted category in Clause 2.31(I)(b) and were instead covered by Clause 2.31(I)(d), making them freely importable. The Court also relied on parity with earlier proceedings where provisional release had been granted and directed provisional release of the goods, subject to enhanced duty, while leaving customs adjudication open. en-us Mon, 18 Dec 2023 00:00:00 +0530 Tue, 27 Jan 2026 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448007 Imported second-hand multifunction print, copying and scanning machines were treated as second-hand capital goods under Clause 2.31 of the Foreign Trade Policy 2023, with no material change from the earlier 2019 framework requiring a different classification. On that reading, the machines did not fall within the restricted category in Clause 2.31(I)(b) and were instead covered by Clause 2.31(I)(d), making them freely importable. The Court also relied on parity with earlier proceedings where provisional release had been granted and directed provisional release of the goods, subject to enhanced duty, while leaving customs adjudication open. Case-Laws Customs Mon, 18 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448007