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allegation that Liberty oil Mills
were not actual users' of beef tallow but they had misused
the import licences ... import of beef tallow as if they were
actual users; and (7) that the circumstance that there was
public agitation
Supreme Court of India
Held appellant has right
of appeal against such order.
Actual user must not be debarred from utilising the
imported material ... after giving a declaration that the appellant was an Actual
User, and that its registration had not been cancelled
Supreme Court of India
capital goods placed on Open General Licence subject to
Actual Users condition, and raw materials, components, and
spares placed ... Open General Licence for Actual Users
(Industrial). The Additional Licence granted for 1978-79
would be valid for the import
Supreme Court of India
policy statement shows the list of items
licensable to actual users, and item 67(1)(i) dealing with
printing machinery ... form is meant for the import of goods by actual users,
when the licence is sought for import of goods
Supreme Court of India
manufacturing
activity it could not be considered as 'actual user (industrial)'. On
this basis it was charged that ... appellant was
eligible to import the said goods as actual user (industrial) in terms
of Entry No. 297 of Part
Supreme Court of India
which have been placed on Open General Licence for
Actual Users (Industrial); (ii) that they import the dry
fruits ... material for the purpose of selling to
eligible Industrial Actual Users for processing for
manufacturing into a variety of products
Supreme Court of India
imports and Exports, and allots such
cashew to the actual users for being processed and for
export of a certain ... transaction of sale by the company to the
actual users was in the course of import and, therefore ,
the state
Supreme Court of India
imported and supplied to customers on the
strength of Actual Users' Import Licences of the customers
are exempt from sales ... dyes etc.
import goods on the strength of the Actual Users' Import
Licences that had been obtained by the customers
Supreme Court of India
mentioned therein.
These licences were what are known as actual users licences. One of the
conditions of such licences ... import of any item which
is not licensable to actual users in terms of the relevant import
policy. Paragraph
Bombay High Court
firm had always
been getting import licences as actual users for the importation of raw
materials from the Chief Controller ... secure 50
percent of the balance of the actual users' licences to which they
claimed to be entitled. Ultimately
Supreme Court of India
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