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Showing contexts for: atul commodities in M/S.Skylark Office Machines vs / on 22 February, 2019Matching Fragments
9. The issue was carried to the Supreme Court and was decided in favour of the importers, in the case of Atul Commodities Private Limited v. Commissioner of Customs, Cochin, 2009 (235 ELT 385 (SC)). This conclusion was accepted by the authorities, however imposing a restriction on the import of second hand photocopiers alone by amending paragraph 2.17 of the Foreign Trade Policy. Reliance is thus placed by the petitioners on the distinction recognised under the statute with respect to photocopiers and DMPCM.