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2011 (5) TMI 791 - AT - CustomsConfiscation and penalty - appellant had imported computer peripherals without any import licence. According to the department, the above items are second-hand capital goods - Held that:- any restriction to importation of secondhand capital goods could be placed only by an amendment in Policy by the Central Government and not by Policy Circulars issued by DGFT. The aforesaid Policy Circulars of the DGFT were held to be only clarificatory and not mandatory, order is set aside and this appeal is allowed, appeal stands disposed of
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