Late-issued registration certificate accepted as compliance where importer applied in time and delay was caused by the issuing authority

The requirement to produce the registration certificate at import clearance was treated as satisfied where the importer had applied in time, the goods were provisionally cleared on bond, and the delay in issuance was attributable to the issuing authority. Later production of the certificate was accepted as compliance with the stipulated condition in light of the cited precedents. The impugned order was set aside.

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Issues: Whether the requirement of producing the registration certificate at the time of import clearance stood satisfied when the certificate was obtained later after delay by the issuing authority.

Analysis: The goods had been cleared provisionally against a bond requiring production of the certificate within six months. The appellants had applied for the certificate at the relevant time, and the delay in issuance was attributable to the Ministry of Environment and Forest. In these circumstances, and following the cited decisions where subsequent production of the certificate was accepted, the later-issued certificate was treated as compliance with the stipulated requirement.

Conclusion: The stipulation regarding the registration certificate was held to have been satisfied, and the impugned order was set aside.

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