In Brief
The Supreme Court upheld the High Court's decision allowing import of used Multi-Function Devices (photocopiers and printers) on redemption, despite their importation without Foreign Trade Policy authorisation. The Court distinguished between prohibited and restricted goods, holding that restricted items imported without permission may be redeemed at market value under Section 125 of the Customs Act. The MFDs, with 5–7 year utility life, were classified as 'other wastes' under the Waste Management Rules, but Extended Producer Responsibility obligations apply only after utility expires. The appeals by the Revenue were dismissed, allowing release of consignments subject to bond deposit and DGFT discretion regarding redemption or confiscation.
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