Actual User condition under Form ANF2B for import authorization whether mandatory or not to be decided afresh

Shah Nanji Nagsi Exports Pvt. Ltd. Vs Joint Directorate General of Foreign Trade (Bombay High Court) Conclusion: The order in respect of the core issue was the insertion of ‘actual user’ condition stipulated under Application Form ANF2B for import authorization in the two licences, whether such insertion was legally permissible or without entering into this aspect, whether such condition was directory or mandatory were issues which were required to be gone into by respondent. Failure to do so had occasioned non-exercise of jurisdiction, therefore, the matter required to be heard afresh on ...