Supreme Court · 2009 INSC 248 · Decided 24 February 2009
M/S Atul Commodities PVT. LTD. & ORS. v. Commissioner of Customs, COCHIN-9
- Court
- Supreme Court of India
- Citation
- 2009 INSC 248 · [2009] 3 S.C.R. 589
- Case number
- CIVIL APPEAL No. 2999/2007
- Decided
- 24 February 2009
- Bench
- S.H. KAPADIA, H.L. DATTU (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Export-Import: FTP 2004-09 - Para 2. 17 - Second hand photocopier machines - Import of, under the category of 'general imports ', in January 2005 - Held: It is restricted item C for import under para 2. 17 of FTP 2004-09 - By amendment Notification No. 31 dated 19.10.2005 issued by the of 1992 Act, import of second-hand photocopying machines under the "general" category came under the "restricted" category of imports - Hence, after o 19.10.2005, second-hand photocopying machines came within the "restricted" category- Foreign Trade (Development
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