Prior registration for sea imports turns on the bill of lading date, not later loading or customs filing dates.

For sea imports of poppy seeds, prior registration of the import contract with the Narcotics Commissioner was assessed by reference to the bill of lading date as the date of shipment. The tribunal found that the contracts had been registered before expiry and that the bills of lading were issued within the contract period. On that footing, the later loading of the goods, and the subsequent filing of bills of entry and entry inward after expiry, did not defeat compliance with the import condition. No legal error was shown in the tribunal's view, so interference was unwarranted.

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Issues: Whether the requirement that import contracts for poppy seeds be compulsorily registered with the Narcotics Commissioner, Gwalior prior to import was satisfied where the bills of lading were issued within the contract period, though the goods were put on board and the bills of entry and entry inward were after expiry of the contract period.

Analysis: The relevant import condition under Licensing Note 3 and condition (c) to Chapter 12 of the ITC (HS) required prior registration of the contract before import. The governing procedural provision treated, in sea shipments, the date of shipment as the date shown on the bill of lading. The tribunal had found as a fact that the bill of lading was issued before expiry of the contract and that the contracts had already been registered by then. On that basis, the later loading of goods on the vessel and subsequent filing of bills of entry did not establish any legal error in the tribunal's view.

Conclusion: The registration requirement stood complied with, and no question of law arose for interference.

Ratio Decidendi: For sea imports, compliance with a prior-registration condition is determined with reference to the bill of lading date as the date of shipment, and not by the later date on which the goods are placed on board or customs entry documents are filed.

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