aspect of Atul Automations (supra)
makes it clear that the imported Multi-Function Devices,
Photocopiers and Printers (MFDs) involved in that case
were restricted items
Requirements for Compulsory Registration) Order, 2012 dated
07.09.2012, Old & Used MultiFunctional Devices (MFDs) are prohibited
unless they are registered with Bureau of Indian
aiding & abetting in the imports of old & used
Multi Function digital devices contrary to the
restriction imposed on the imports of the said
Commissioner Of Income-Tax, Gujarat-I vs Kartikey V. Sarabhai on 4 May, 1981
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