Post-arrival import licence can validate uncleared restricted goods, defeating confiscation where the licence specifically covers them.

Imported diesel generators classified as restricted goods may be cleared for home consumption where a subsequent specific import licence expressly covers the very goods that had arrived but remained uncleared. The Customs objection that the licence was issued after arrival did not sustain confiscation because the relevant policy allowed arrived but uncleared goods to be cleared against later authorisation, and no material showed non-compliance by the licensing authority. On that basis, the confiscation basis fell away, and the redemption fine and penalty were set aside, with clearance permitted on payment of appropriate customs duty.

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Issues: Whether four imported diesel generators, detained as restricted goods and confiscated under the Customs Act, could be cleared for home consumption on the basis of a specific import licence obtained after arrival of the goods.

Analysis: The generators were treated by Customs as restricted imports requiring a specific licence, and their clearance was denied on the view that the licence produced later was not valid for goods already arrived at the port. The relevant policy provision permitted goods already imported, shipped or arrived but not yet cleared from Customs to be cleared against an authorisation issued subsequently. The Tribunal found that the appellants had obtained a specific licence covering the very goods in question, and that no material showed that the licensing authority had ignored the relevant legal requirements while issuing it. The Tribunal followed the principle that where a valid licence specifically covers the imported goods, the basis for confiscation disappears.

Conclusion: The post-arrival specific import licence was held valid for the impugned generators, and the confiscation, redemption fine and penalty were set aside. The goods were directed to be cleared on payment of appropriate customs duty.

Ratio Decidendi: Where imported goods remain uncleared and a subsequent specific authorisation expressly covers those goods, Customs cannot sustain confiscation merely because the licence was issued after arrival.

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