https://www.taxtmi.com/caselaws?id=73197 An importer engaged in setting up manufacture was treated as an actual user where the goods were brought in for use within the production chain, and the absence of completed production at an early stage did not by itself defeat eligibility. The import policy was read to permit materials used for making components of the intended end-products, because inputs in the manufacturing chain were not excluded merely because they were not direct final-goods components. Confiscation, fine and penalty were unsustainable on assumptions of excess quantity or presumed market sale, and customs authorities could not impose restrictions not found in the governing policy. en-us Fri, 17 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 12:11:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73197 An importer engaged in setting up manufacture was treated as an actual user where the goods were brought in for use within the production chain, and the absence of completed production at an early stage did not by itself defeat eligibility. The import policy was read to permit materials used for making components of the intended end-products, because inputs in the manufacturing chain were not excluded merely because they were not direct final-goods components. Confiscation, fine and penalty were unsustainable on assumptions of excess quantity or presumed market sale, and customs authorities could not impose restrictions not found in the governing policy. Case-Laws Customs Fri, 17 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73197