Import licence validity turns on shipment date and binding licensing clarification, defeating the departmental challenge.

Import licence validity was assessed by reference to the policy provisions governing shipment or despatch, read with the Handbook references to the bill of lading and the date the goods left the supplying country. On the facts recorded, the goods had been handed to the carrier's representative in late August 1988, and the departmental appeal produced no paperbook, clarification, or other material to displace the Collector's finding. The licensing authority's clarification, relied on by the Collector, was treated as binding under the policy and its correctness was not challenged in the appeal. The consignment was therefore treated as covered by a valid licence, and the departmental challenge failed.

---

---

Issues: Whether the import licence remained valid for the disputed consignment under the policy provisions governing the date of shipment and whether the departmental appeal disclosed any basis to disturb the Collector's reliance on the licensing authority's clarification.

Analysis: The policy provisions were examined together. The reasoning notes that the validity of the licence had to be reckoned with reference to shipment or despatch, while the Handbook also contained references to the bill of lading and to the date on which the goods left the supplying country. On the record, there was no dispute that the goods had been handed over to the carrier's representative towards the end of August 1988. The department produced no paperbook, no supporting clarification, and no material to contradict the Collector's finding. The order further proceeds on the basis that the licensing authority's clarification, relied upon by the Collector, was binding under the policy and its correctness was not challenged in the appeal.

Conclusion: The licence was treated as valid for the consignment and the departmental challenge failed.

---