Supreme Court of India
M/s Atul Commodities Pvt. Ltd. & Ors. v. Commissioner of Customs, Cochin-9
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
Accordingly, we allow the civil appeal filed by the assessee with no order as to costs.
Judgment, page 32
From the headnote
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 for import under para 2. 17 of FTP 2004-09 - By amendment Notification No. 31 dated 19.10.2005 issued by the Central Government under s.5 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 and Regulation) Act,
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