EXCISE/ST/VAT/FOREIGN TRADE POLICY : Demand raised on petitioner trading house on grounds of breach of 'actual user' condition in license issued for import of maize (corn) under tariff quota rate (TRQ) scheme was to be set aside and matter was to be remanded back to DGFT for a fresh decision in accordance with law.
from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000315253/‘actual-user’-condition-imposed-for-import-authorization-of-maize-is-not-mandatory-bombay-hc.aspx
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