In Brief
The Supreme Court dismissed Customs Commissioner appeals challenging the release of imported Multi-Function Devices (MFDs/photocopiers). The Court held that MFDs, while restricted items requiring authorisation under the Foreign Trade Policy, could be redeemed upon payment of market value under the Customs Act, as they remained restricted (not prohibited) goods. With certified 5-7 year utility life, extended producer responsibility did not yet apply. Past administrative practice at other ports did not create legal rights. The Court upheld the High Court's direction for bond deposit with DGFT discretion on final release or confiscation.
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