Actual user condition permits import of maize by qualifying importers paying normal customs duty instead of TRQ duty. The High Court initially kept Notification No. 93 (RE-2013) removing EXIM Code 1005 from the STE list in abeyance until 17 December 2014. Subsequently the court allowed import of maize by persons satisfying the actual user condition on payment of the prevailing normal customs duty and not the TRQ duty; further issues on duty and import nature remain subject to the writ petition, and imports are governed accordingly until further orders.
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Provisions expressly mentioned in the judgment/order text.
Actual user condition permits import of maize by qualifying importers paying normal customs duty instead of TRQ duty.
The High Court initially kept Notification No. 93 (RE-2013) removing EXIM Code 1005 from the STE list in abeyance until 17 December 2014. Subsequently the court allowed import of maize by persons satisfying the actual user condition on payment of the prevailing normal customs duty and not the TRQ duty; further issues on duty and import nature remain subject to the writ petition, and imports are governed accordingly until further orders.
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