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Customs - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Trading House - license for import of Maize in concessional rate ...

Customs

May 24, 2021

Trading House - license for import of Maize in concessional rate of duty - allegation of breach of the ‘actual user’ condition in the licences by the petitioner - Validity of the ‘actual user’ condition or whether it was mandatory or not is the central issue. Refusal of respondent No.1 to adjudicate on this issue is not only violative of the directions of this Court as contained in the order dated 20.11.2013 but also amounts to non-exercise of jurisdiction vested in him. - HC

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