https://www.taxtmi.com/caselaws?id=80468 For sea shipment under the import policy, entitlement under OGL depends on the date of actual loading on board the vessel, not merely the earlier date shown on a bill of lading issued as a receipt. On the facts, the goods were loaded on 19-12-1988, so the earlier bill of lading date could not support the claimed policy benefit. The allegation that the appellants deliberately presented an anti-dated bill of lading was not proved, as the record did not establish intentional falsification and supported a clerical error. Confiscation was sustained, but the penalty was set aside and the redemption fine reduced. en-us Thu, 09 Nov 1989 00:00:00 +0530 Fri, 17 Jun 2011 11:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80468 For sea shipment under the import policy, entitlement under OGL depends on the date of actual loading on board the vessel, not merely the earlier date shown on a bill of lading issued as a receipt. On the facts, the goods were loaded on 19-12-1988, so the earlier bill of lading date could not support the claimed policy benefit. The allegation that the appellants deliberately presented an anti-dated bill of lading was not proved, as the record did not establish intentional falsification and supported a clerical error. Confiscation was sustained, but the penalty was set aside and the redemption fine reduced. Case-Laws Customs Thu, 09 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80468