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    <title>2019 (11) TMI 739 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petition challenging the refusal of the P5 license for importing Ammonium Nitrate, citing national security concerns. The petitioner&#039;s possession of a P3 license did not guarantee entitlement to a P5 license, as revealed by non-compliance and unauthorized sales. Emphasizing public safety, the court upheld the policy of granting import licenses only to users, not traders. The decision was deemed reasonable, considering the risks associated with Ammonium Nitrate and the petitioner&#039;s violations, reinforcing strict regulatory controls over explosive materials.</description>
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    <pubDate>Tue, 12 Nov 2019 00:00:00 +0530</pubDate>
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      <title>2019 (11) TMI 739 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=388490</link>
      <description>The court dismissed the writ petition challenging the refusal of the P5 license for importing Ammonium Nitrate, citing national security concerns. The petitioner&#039;s possession of a P3 license did not guarantee entitlement to a P5 license, as revealed by non-compliance and unauthorized sales. Emphasizing public safety, the court upheld the policy of granting import licenses only to users, not traders. The decision was deemed reasonable, considering the risks associated with Ammonium Nitrate and the petitioner&#039;s violations, reinforcing strict regulatory controls over explosive materials.</description>
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      <pubDate>Tue, 12 Nov 2019 00:00:00 +0530</pubDate>
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