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    <title>2023 (1) TMI 1062 - BOMBAY HIGH COURT</title>
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    <description>The court ruled in favor of the Respondent, finding no violation of the conditions of the exemption notification and advance license. It held that the use of imported materials within different units of the same legal entity did not breach the &quot;actual user&quot; requirement in the policy. The Tribunal&#039;s decision to set aside the Order in Original was upheld, and each party was directed to bear its own costs.</description>
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      <description>The court ruled in favor of the Respondent, finding no violation of the conditions of the exemption notification and advance license. It held that the use of imported materials within different units of the same legal entity did not breach the &quot;actual user&quot; requirement in the policy. The Tribunal&#039;s decision to set aside the Order in Original was upheld, and each party was directed to bear its own costs.</description>
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