Get-MsolUser filtered variable

Wonder if anyone can help...

> I have a txt file containing a list of user principal names. 

> I need to return all users if they have a licence and their UPN isn't listed in the TXT file. 

#User Import#
$Users = Get-Content C:\Users\NAME\UserImport.txt

#Get All Licensed Users & Filtered
foreach ($Users in $MSOLUsers){
$User = Get-MsolUser -UserPrincipalName $MSOLUser
$users = Get-MsolUser -All | Where-Object {$_.isLicensed -eq $true -and $_.UserPrincipalName -notlike "*$Users*"}
$users.Count
}

Any help appreciated! 

Callum