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The Commissioner Of Customs, Cochin vs No.3/2013 Dt.9.4.2013 on 2 January, 2018

6. On the other hand, the learned AR defended the impugned order and he submitted FTP has been amended from 28.2.2013 and after the amendment the impugned goods have been put in the category of restricted goods for which separate license is required. He further submitted that the Division Bench of Madras High Court in the case of CCE vs. City Office Equipment as reported in 2014 (302) ELT 212 has held that up to 28.2.2013, there was no restriction on import of subject goods.
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