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2018 (7) TMI 38 - MADRAS HIGH COURTImport of restricted item - used and old photocopiers - import of impugned without specific License - Confiscation - redemption fine - Held that:- The issue is squarely covered by a decision of this Court in Commissioner of Customs Vs. M/s.City Office Equipment [2013 (4) TMI 655 - MADRAS HIGH COURT], where it was held that when paragraph 2.17 of the Foreign Trade Policy specifically refers the circumstances or the conditions under which the import policy regime is laid, in the absence of any other restriction specified anywhere either in the policy or in the Handbook of Procedures (Vol. I) with reference to any of those specified restricted category of second hand capital goods--photocopier machines and digital multifunction printing and copying machines as falling in line with personal computers and laptops, the mere instance of photocopier and digital multifunction printing and copying machines being restricted category of second hand capital goods, cannot bring them under any assumed restriction on par with personal computers/laptops for the purpose of imports into this country. Appeal dismissed - decided against Revenue.
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