Retrospective licence amendment under EPCG rules can relate back, and Customs cannot ignore the amended licence.

Rule 8 of the Foreign Trade (Regulations) Rules, 1993 permits the licensing authority to amend a licence by correction or alteration necessary to give effect to it, and the amendment may operate retrospectively from the original date of issue. On that basis, an expired EPCG licence may be revalidated and treated as relating back to the original grant. Once the licensing authority has exercised that jurisdiction, Customs authorities cannot sit in appeal over the amendment or insist on the original import condition as conclusive against the importer when assessing the import under the amended licence.

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Issues: Whether the licensing authority could retrospectively amend and revalidate an expired EPCG licence, and whether Customs authorities could disregard such amendment while enforcing the original import condition.

Analysis: Rule 8 of the Foreign Trade (Regulations) Rules, 1993 permits amendment of a licence by the licensing authority, including correction or alteration necessary to give effect to the licence. The order also relies on the Customs Appraising Manual to indicate that an amendment to a licence may operate from the date of issue of the original licence. On that basis, the amended licence was treated as capable of relating back to the original grant. The order further records that once the licensing authority has exercised its jurisdiction to amend the licence, Customs authorities are not competent to sit in appeal over that decision or refuse to assess the import in accordance with the amended licence.

Conclusion: The retrospective amendment and revalidation of the licence was held to be within the licensing authority's power, and the Customs authorities could not treat the original licence condition as conclusive against the importer.

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