https://www.taxtmi.com/caselaws?id=50746 Paragraph 25 of the EXIM Policy AM 92-97 allowed import of second-hand capital goods by an actual user without a licence, and the relevant status was assessed with reference to the date of clearance rather than the date of shipment. SSI registration obtained before clearance was treated as sufficient for the policy benefit, and paragraph 19 of the Handbook of Procedures was held inapplicable because it dealt with licences already issued. Separate importer status could not be established merely from payment of the invoice amount; the bill of lading and import documents did not support that claim, so M/s. Wai Wai Stationary was not treated as the importer. en-us Mon, 12 Mar 2001 00:00:00 +0530 Wed, 08 Sep 2010 12:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50746 Paragraph 25 of the EXIM Policy AM 92-97 allowed import of second-hand capital goods by an actual user without a licence, and the relevant status was assessed with reference to the date of clearance rather than the date of shipment. SSI registration obtained before clearance was treated as sufficient for the policy benefit, and paragraph 19 of the Handbook of Procedures was held inapplicable because it dealt with licences already issued. Separate importer status could not be established merely from payment of the invoice amount; the bill of lading and import documents did not support that claim, so M/s. Wai Wai Stationary was not treated as the importer. Case-Laws Customs Mon, 12 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50746