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Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Seeking release of goods - goods imported freely or not - Second ...

Case Laws     Customs

December 6, 2023

Seeking release of goods - goods imported freely or not - Second hand Multifunction Print and copying machines - In the Notification No.5/2015-2020, dated 07.05.2019, only two clauses are available viz., (a) and (b), but, in the case of Foreign Trade Policy 2023, there are four clauses under Sl.No.I. This Court is of the considered view that as per Foreign Trade Policy, 2023, the petitioners' goods would not fall under the category I(b), but it falls under the category I(d) which indicates that other than goods mentioned in I(a), I(b), I(c), all other second-hand capital goods can be imported freely without any restriction. - Goods to be released provisionally - HC

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