Actual-user status for second-hand capital goods turns on the date of clearance, while importer status needs supporting import documents.

Paragraph 25 of the EXIM Policy AM 92-97 allowed import of second-hand capital goods by an actual user without a licence, and the relevant status was assessed with reference to the date of clearance rather than the date of shipment. SSI registration obtained before clearance was treated as sufficient for the policy benefit, and paragraph 19 of the Handbook of Procedures was held inapplicable because it dealt with licences already issued. Separate importer status could not be established merely from payment of the invoice amount; the bill of lading and import documents did not support that claim, so M/s. Wai Wai Stationary was not treated as the importer.

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Issues: (i) Whether second-hand capital goods could be imported under paragraph 25 of the EXIM Policy AM 92-97 on the basis of SSI registration available on the date of clearance; (ii) Whether M/s. Wai Wai Stationary could be treated as the importer on the basis of payment made by it.

Issue (i): Whether second-hand capital goods could be imported under paragraph 25 of the EXIM Policy AM 92-97 on the basis of SSI registration available on the date of clearance.

Analysis: Paragraph 25 permitted import of second-hand capital goods by an actual user without a licence, subject to the actual user condition, and required the declaration to be furnished at the time of clearance. The relevant status was therefore to be examined with reference to the date of clearance, not merely the date of shipment. The unit had applied for SSI registration before clearance, and the registration was treated as effective for the purpose of the benefit. Paragraph 19 of the Handbook of Procedures, dealing with licences already issued, was held not to govern this situation.

Conclusion: The benefit of paragraph 25 was available, and the import was not unauthorised on that ground.

Issue (ii): Whether M/s. Wai Wai Stationary could be treated as the importer on the basis of payment made by it.

Analysis: The claim of importer status rested on payment of the invoice amount, but the bill of lading and import documentation did not establish a sufficient correlation supporting that claim. The material on record did not show that it had been the importer for customs purposes.

Conclusion: M/s. Wai Wai Stationary was not entitled to be treated as the importer.

Final Conclusion: The import by the registered unit was upheld for the purpose of the policy benefit, while the separate claim of importer status by M/s. Wai Wai Stationary was rejected.

Ratio Decidendi: For entitlement under the policy, the relevant actual-user and registration status may be determined with reference to the date of clearance, and importer status cannot be established merely from payment unless the import documents support that claim.

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