Revalidated import licence conditions control entitlement; goods outside permitted appendices were excluded and confiscation was upheld.

A revalidated additional import licence remained confined to the express endorsement limiting imports during the extended shipment period to items in Appendices 5 and 7, while excluding Appendix 26 goods except where covered by an existing irrevocable letter of credit. Because the imported goods did not fall within the permitted appendices, the importer could not invoke broader entitlements under paragraph 186(7) contrary to the restrictive revalidation condition. The alternative question on the later import policy restriction under paragraph 255(3) was therefore unnecessary to decide. The goods were held not to be covered by the licence, and the confiscation order was upheld.

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Issues: Whether the imported goods were covered by the revalidated additional import licence and, if not, whether the later import policy restriction under paragraph 255(3) applied.

Analysis: The revalidation endorsement expressly limited the licence during the extended shipment period to items appearing in Appendix 5 and 7 of the relevant policy and excluded items appearing in Appendix 26, except to the extent of an existing irrevocable letter of credit. The goods imported did not fall within the permitted appendices. The benefit of paragraph 186(7) could be relied upon only where the goods were imported during the normal validity of the licence or where revalidation was granted without such limiting condition. Since the endorsement itself governed the revalidated licence, the appellant could not invoke additional rights beyond that condition. In view of this conclusion, it was unnecessary to decide the alternative point regarding paragraph 255(3).

Conclusion: The imported goods were not covered by the licence, and the confiscation order was upheld.

Ratio Decidendi: Where a licence is revalidated subject to express restrictive conditions, the importer is bound by those conditions and cannot claim wider import entitlements inconsistent with the revalidation endorsement.

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