Bill of Lading date governs import timing, with conditional release of detained consignments and demurrage relief.

The governing trade policy treated the Bill of Lading date as the relevant date for determining whether the import had crystallised, so a later Bill of Entry date could not control against restrictive notifications. Where the import restrictions were stayed when the consignments were shipped, the detained goods were to be released subject to compliance with duty and bank guarantee conditions. The cargo-handling regulation was applied to support waiver of demurrage on detained goods. The authorities were left free to proceed in accordance with law, but the consignments were to be released conditionally and demurrage relief granted.

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Issues: (i) Whether the relevant date for reckoning import of the consignments was the date of the Bill of Lading or the Bill of Entry; (ii) Whether the importers were entitled to release of the consignments and waiver of demurrage charges in view of the stayed notifications and the applicable customs regulations.

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

Analysis: The Foreign Trade Policy specifically treated the date of the Bill of Lading as the relevant date for determining the import transaction. On that basis, the later customs reference to the Bill of Entry date could not govern the question whether the import had crystallised before the restrictive notifications. The earlier order relied upon by the Court also applied the principle that a later restriction cannot defeat a transaction that had already vested under the governing trade regime.

Conclusion: The relevant date was the date of the Bill of Lading, not the date of the Bill of Entry.

Issue (ii): Whether the importers were entitled to release of the consignments and waiver of demurrage charges in view of the stayed notifications and the applicable customs regulations.

Analysis: The relevant restrictive notifications had remained stayed when the consignments were imported. The Court applied its earlier decision on identical facts and held that the consignments covered by the stay were liable to be released on compliance with the stipulated duty and bank guarantee conditions. The Court also relied on the cargo-handling regulation prohibiting demurrage on detained goods to grant waiver of demurrage charges.

Conclusion: The consignments were directed to be released conditionally and demurrage charges were ordered to be waived.

Final Conclusion: The writ petitions were allowed in substance by directing conditional release of the detained consignments and by granting demurrage relief, while leaving the authorities free to proceed in accordance with law.

Ratio Decidendi: Where import restrictions were under stay at the time of shipment, the governing trade policy fixed the Bill of Lading as the relevant date for import, and detained goods were entitled to release on compliance with lawful conditions along with demurrage protection under the cargo regulations.

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