High Court Upholds Tribunal's Decision on Confiscation of Imported Photocopiers Due to DGFT Notification Language Discrepancy.

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....Confiscation of imported goods - Old/Used Analogue Photocopiers and Old/Used Digital Multi functional (Print and Copying) Machines - DGFT notification No.31/2005 dated 19.10.2005 uses the expression “photocopier machines” and therefore, there is no warrant to read the expression appearing in the DGFT notification as conforming to any one particular expression used in the Tariff as these expressions are not identical and no Tariff item is mentioned in the DGFT notification. - The Tribunal rightly rejected the case of the appellant - HC....