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TMI Blog2009 (3) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Act, 1962 read with Section 3(3) of Foreign Trade (Development Regulation) Act, 1992 for import without specific licence and in terms of Section 111(m) for misdeclaration of value with an option of redemption on payment of redemption fine, and the value of the goods has been enhanced and penalty has also been imposed upon the importers under Section 112 ibid as per the details set out in the annexure to this order. 2. We have heard both sides. The contention of the importers that the goods imported by them were freely importable and their import did not require to be covered by a licence is to be accepted, in the light of Apex Court s judgment dt. 24-2-09 in Civil Appeal No. 2999/2007 etc. in the case of M/s. Atul Commodity Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erefore, DGFT stepped in to clarify that second-hand photocopying machines, irrespective of the period of use, shall fall in the restricted category (see Policy circular No. 19/03). Para 1 of Policy Circular No. 20/05 recites that photocopying machines are not to be imported without a licence even if they are less than 10 years old and even if the photocopying machines are imported for service providers. Vide para 3, the Policy circular No. 20/05 clarifies that second-hand photocopying machines are covered under the definition of second-hand goods , therefore, their import shall be governed by the provisions of para 2.17 of the Policy and shall not be permitted to be imported under para 5.1 of the Policy. Reverting to para 2.17 of FTP (200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 (particularly in the light of the last statement in the said para, which we have underlined hereinabove. 21. One more aspect needs to be mentioned. Para 2.33 expressly states that import of old and used computers/second-hand computers are restricted. Para 2.33 of the Handbook do not restrict photocopying machines. Import of photocopying machines are expressly restricted only by Notification No. 31 dated 19-10-2005. This itself indicates that categorization/re-categorization cannot be done by policy circulars. Such exercise has to be undertaken by specific amendment to the Policy vide Section 5 of the 1992 Act. In this case, Notification No. 31 dated 19-10-2005 indicates that the Central Government has brought in photocopying machines i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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