- (1.) Two questions arise for determination in these appeals. They are as follows : (a) Whether Photocopying Machines, during the relevant period, were freely importable or whether their import needed import licence under the Foreign Trade Policy (FTP) as it stood at the material time (b) Whether the Department was right in invoking Rule 10A of the Customs Valuation Rules, 1988 (CVR)
(2.) Answer to question No. (a) : The matter is squarely covered by our decision dated 24th February, 2009 in Civil Appeal No. 2999/2007 in the case of M/s Atul Commodities Pvt. Ltd. & Ors. V/s. Commissioner of Customs, Cochin-9 in favour of the importer. Accordingly, we hold that the subject goods were freely importable during the relevant period.
(3.) Accordingly, we answer the first question in favour of the assessee and against the Department.;