https://www.taxtmi.com/caselaws?id=74338 For sea exports under the then applicable import trade control policy, the operative date of export was the date of the bill of lading, not the mate receipt. A later public notice that made export date depend on the bill of lading or mate receipt, whichever was later, could not be applied retrospectively to defeat rights already accrued under the earlier policy. On that basis, rejection of the claim solely because the mate receipt bore an earlier date was unsustainable. The genuineness and dating of the shipping documents were left open for fresh consideration. en-us Wed, 12 Jul 1989 00:00:00 +0530 Wed, 08 Jun 2011 12:35:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74338 For sea exports under the then applicable import trade control policy, the operative date of export was the date of the bill of lading, not the mate receipt. A later public notice that made export date depend on the bill of lading or mate receipt, whichever was later, could not be applied retrospectively to defeat rights already accrued under the earlier policy. On that basis, rejection of the claim solely because the mate receipt bore an earlier date was unsustainable. The genuineness and dating of the shipping documents were left open for fresh consideration. Case-Laws Indian Laws Wed, 12 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74338