https://www.taxtmi.com/caselaws?id=84444 Actual user eligibility under OGL for importing printing machinery depended on proof that the importer was using the goods in its own authorised industrial manufacturing process. Registration as a newspaper establishment, export-related certificates and a newsprint import licence did not establish the required industrial status, and no satisfactory SSI or equivalent proof was shown for the relevant period. On that basis, the OGL benefit was rejected and confiscation was upheld. The redemption fine, however, was found excessive in the circumstances and was reduced. en-us Fri, 25 Aug 1995 00:00:00 +0530 Fri, 22 Jul 2011 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84444 Actual user eligibility under OGL for importing printing machinery depended on proof that the importer was using the goods in its own authorised industrial manufacturing process. Registration as a newspaper establishment, export-related certificates and a newsprint import licence did not establish the required industrial status, and no satisfactory SSI or equivalent proof was shown for the relevant period. On that basis, the OGL benefit was rejected and confiscation was upheld. The redemption fine, however, was found excessive in the circumstances and was reduced. Case-Laws Customs Fri, 25 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84444