Importing Piano for Personal Use Without IEC Legal if Duties Paid; No Absolute Ban on Restricted Items.

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....Legality of import without Importer-Exporter Code (IEC) - import of Piano - import for personal use - restricted or prohibited item - admittedly this goods is a restricted item but there is no absolute restriction or prohibition available for such import of goods except that in case the CIF value of goods is above ₹ 2000/- the same is subjected to customs duty which appellant had paid @ 35% + CVD + SAD, as per submissions of learned Counsel for the appellant. - AT....