https://www.taxtmi.com/caselaws?id=73243 Where imported goods were short-landed before actual import and the governing policy allowed the item against replenishment entitlement, an expired import licence had to be revalidated under paragraph 345(2) of the Handbook of Import and Export Procedure. The refusal to revalidate could not be justified by delay, settlement of the insurance claim, or the item's inclusion in the banned list, because those grounds were extraneous to the policy framework and the factual sequence. Revalidation was therefore legally required for replacement import of the short-landed consignment. en-us Mon, 02 Feb 1987 00:00:00 +0530 Thu, 18 Aug 2011 16:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73243 Where imported goods were short-landed before actual import and the governing policy allowed the item against replenishment entitlement, an expired import licence had to be revalidated under paragraph 345(2) of the Handbook of Import and Export Procedure. The refusal to revalidate could not be justified by delay, settlement of the insurance claim, or the item's inclusion in the banned list, because those grounds were extraneous to the policy framework and the factual sequence. Revalidation was therefore legally required for replacement import of the short-landed consignment. Case-Laws Customs Mon, 02 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73243