https://www.taxtmi.com/caselaws?id=43750 The court ruled in favor of the petitioner, a small-scale unit seeking an OGL Import Entitlement Certificate for importing raw materials to manufacture X-ray tubes. The court held that the petitioner met the eligibility criteria for exemption from customs duty under Notification No. 84-ITC (PN)/90-93, rejecting the respondents' misinterpretation of the requirements for Actual Users (Industrial). The court ordered the issuance of the Actual User Certificate to the petitioner without port charges, directed Customs Authorities to pay costs for delayed release of goods, and denied the respondents' request for a stay of the order. All parties were instructed to comply with the court's decision. en-us Thu, 26 Sep 1991 00:00:00 +0530 Sat, 19 Jun 2010 17:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43750 The court ruled in favor of the petitioner, a small-scale unit seeking an OGL Import Entitlement Certificate for importing raw materials to manufacture X-ray tubes. The court held that the petitioner met the eligibility criteria for exemption from customs duty under Notification No. 84-ITC (PN)/90-93, rejecting the respondents' misinterpretation of the requirements for Actual Users (Industrial). The court ordered the issuance of the Actual User Certificate to the petitioner without port charges, directed Customs Authorities to pay costs for delayed release of goods, and denied the respondents' request for a stay of the order. All parties were instructed to comply with the court's decision. Case-Laws Customs Thu, 26 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43750