https://www.taxtmi.com/caselaws?id=72894 Import of acetate filament yarn was treated as covered by the Open General Licence because the importer had registered the contract with the Textile Commissioner before importation, and the policy, as construed by the Tribunal, required an actual user to furnish declaration and supporting particulars only at the time of clearance. The clause could not be extended to require a certificate of industrial registration either when applying for contract registration or at shipment. On that interpretation, the customs basis for confiscation failed, and the confiscation order with redemption fine was set aside. en-us Wed, 04 May 1983 00:00:00 +0530 Wed, 25 May 2011 16:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72894 Import of acetate filament yarn was treated as covered by the Open General Licence because the importer had registered the contract with the Textile Commissioner before importation, and the policy, as construed by the Tribunal, required an actual user to furnish declaration and supporting particulars only at the time of clearance. The clause could not be extended to require a certificate of industrial registration either when applying for contract registration or at shipment. On that interpretation, the customs basis for confiscation failed, and the confiscation order with redemption fine was set aside. Case-Laws Customs Wed, 04 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72894