https://www.taxtmi.com/caselaws?id=94393 Second-hand capital goods could be imported by an actual user under the Import and Export Policy, 1997-2002 without a licence, provided the policy conditions were met. The prevailing definition of "Actual User (Industrial)" covered use in the importer's own industrial unit or another unit, including a jobbing unit, and did not require an SSI registration certificate or product-specific endorsement. The earlier policy requirement for a valid licence or registration certificate could not be read into the current policy. On that basis, the import satisfied the actual user condition, and the confiscation, redemption fine and penalty were unsustainable. en-us Tue, 23 Feb 1999 00:00:00 +0530 Tue, 22 Nov 2011 11:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94393 Second-hand capital goods could be imported by an actual user under the Import and Export Policy, 1997-2002 without a licence, provided the policy conditions were met. The prevailing definition of "Actual User (Industrial)" covered use in the importer's own industrial unit or another unit, including a jobbing unit, and did not require an SSI registration certificate or product-specific endorsement. The earlier policy requirement for a valid licence or registration certificate could not be read into the current policy. On that basis, the import satisfied the actual user condition, and the confiscation, redemption fine and penalty were unsustainable. Case-Laws Customs Tue, 23 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94393