https://www.taxtmi.com/caselaws?id=388490 Ammonium nitrate was treated as a regulated explosive under the Explosives Act, 1884 and the Ammonium Nitrate Rules, 2012, so the licensing authority could refuse a P5 import licence where public safety or national security required it. The scheme distinguished a P3 licence for storage and sale from a P5 licence for import, and confined import permissions to bona fide users rather than traders. The authorities relied on the risk of diversion, misuse and untraceable end use, and the applicant's past sales to third parties not shown to be authorised users supported the finding that it was not a captive user. The refusal was upheld and no writ interference was warranted. en-us Tue, 12 Nov 2019 00:00:00 +0530 Sat, 16 Nov 2019 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388490 Ammonium nitrate was treated as a regulated explosive under the Explosives Act, 1884 and the Ammonium Nitrate Rules, 2012, so the licensing authority could refuse a P5 import licence where public safety or national security required it. The scheme distinguished a P3 licence for storage and sale from a P5 licence for import, and confined import permissions to bona fide users rather than traders. The authorities relied on the risk of diversion, misuse and untraceable end use, and the applicant's past sales to third parties not shown to be authorised users supported the finding that it was not a captive user. The refusal was upheld and no writ interference was warranted. Case-Laws Customs Tue, 12 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388490