Supreme Court has set aside the judgment of the Kerala The Supreme Court has set aside the judgment of the Kerala high court and held in the case, Atul Commodities Pvt. Ltd vs Commissioner of Customs, that import of second hand photocopy machines before January 2005 required no import licence according to the circulars of the Director General of Foreign Trade.

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) had agreed with the importer that it required no permit and quashed the show cause notice threatening confiscation of the goods. The high court quashed the CESTAT order. On the other hand, the Calcutta high court upheld the tribunal’s view. The Supreme Court favoured the Calcutta high court stand and disapproved of the Kerala high court view. The government’s appeals against the Calcutta High Court judgment were set aside.

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