Bill of Lading governs import date; detained cargo may be released conditionally and demurrage waived under customs regulations.

Where the trade policy treated the Bill of Lading as the relevant date for import, that date governed reckoning of import and a later restriction could not defeat a crystallised import right. The detained consignments of peas and dhalls were therefore described as liable to conditional release on payment of duty where leviable and on furnishing a bank guarantee where required. The document also states that demurrage was not recoverable on goods detained by customs authorities under the applicable cargo regulations, so waiver of demurrage followed. The stated final position was conditional release of the cargo, waiver of demurrage, and liberty to the authorities to proceed according to law.

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Issues: (i) Whether, for reckoning the date of import, the relevant date was the Bill of Lading or the Bill of Entry. (ii) Whether the imported consignments of peas and dhalls were liable to be released, and whether demurrage charges were to be waived.

Issue (i): Whether, for reckoning the date of import, the relevant date was the Bill of Lading or the Bill of Entry.

Analysis: Regulation 9.11 of the Foreign Trade Policy, 2015-20 treated the Bill of Lading as the relevant date for import. The policy was treated as a complete code for the purpose in hand, and the reference to Section 15 of the Customs Act was held not to govern the question of import date for the present controversy. The Court also relied on the principle that a subsequent restriction cannot take away a vested or accrued right where the import transaction had already crystallised.

Conclusion: The relevant date for reckoning the import of the consignments of peas was the date of the Bill of Lading.

Issue (ii): Whether the imported consignments of peas and dhalls were liable to be released, and whether demurrage charges were to be waived.

Analysis: The Court took note of the admitted stay operating against the impugned notifications and the fact that the consignments were covered by the relevant shipment period in the case of peas. It held that the consignments were liable to be released conditionally on payment of duty wherever leviable and on furnishing a bank guarantee where required. As regards demurrage, Rule 6(l) of the Handling of Cargo in Customs Areas Regulations, 2009 barred demurrage on goods detained by customs authorities, and the petitioners were therefore entitled to waiver of such charges.

Conclusion: The consignments were ordered to be released subject to conditions, and demurrage charges were waived.

Final Conclusion: The petitions succeeded only to the extent of conditional release of the detained consignments and waiver of demurrage, while leaving the authorities free to proceed in accordance with law.

Ratio Decidendi: Where import restrictions are stayed and the governing trade policy fixes the Bill of Lading as the relevant date, subsequent import embargoes cannot defeat a crystallised import right, and detained cargo is not liable for demurrage under the applicable customs cargo regulations.

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