https://www.taxtmi.com/caselaws?id=80467 Separate import consignments cannot be clubbed to test licence validity absent tangible evidence of a colourable device or a split import across ports; the Ahmedabad shipment had to be examined on its own documents. The actual user condition under the REP licence was not met because the importer lacked a valid registration for the relevant place and line of manufacture, and the limited nature of the work did not satisfy the policy requirement. Confiscation of the goods and the penalty on the principal importer were therefore sustained, while penalties on the alleged co-importers were set aside for want of proof linking them to the import. en-us Fri, 03 Nov 1989 00:00:00 +0530 Fri, 17 Jun 2011 11:36:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80467 Separate import consignments cannot be clubbed to test licence validity absent tangible evidence of a colourable device or a split import across ports; the Ahmedabad shipment had to be examined on its own documents. The actual user condition under the REP licence was not met because the importer lacked a valid registration for the relevant place and line of manufacture, and the limited nature of the work did not satisfy the policy requirement. Confiscation of the goods and the penalty on the principal importer were therefore sustained, while penalties on the alleged co-importers were set aside for want of proof linking them to the import. Case-Laws Central Excise Fri, 03 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80467