https://www.taxtmi.com/caselaws?id=80468 The tribunal determined that the actual shipment date, 19-12-1988, should be considered for determining the validity of the import license, leading to the goods being liable for confiscation due to non-compliance with licensing requirements. Regarding the allegation of deliberate presentation of an anti-dated Bill of Lading, the tribunal found no evidence of manipulation by the appellants, attributing the discrepancy to a clerical error. The order of confiscation was upheld, but the penalty was reduced, granting consequential relief to the appellants. 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 The tribunal determined that the actual shipment date, 19-12-1988, should be considered for determining the validity of the import license, leading to the goods being liable for confiscation due to non-compliance with licensing requirements. Regarding the allegation of deliberate presentation of an anti-dated Bill of Lading, the tribunal found no evidence of manipulation by the appellants, attributing the discrepancy to a clerical error. The order of confiscation was upheld, but the penalty was reduced, granting consequential relief to the appellants. Case-Laws Customs Thu, 09 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80468