https://www.taxtmi.com/caselaws?id=81094 Import of chilled cast iron rolls was treated as covered by Paragraph 7 of Appendix 10 of the AM 1982-83 Policy because a firm contract had been registered with the bank before 28-2-1983. The documents showed an order confirmation in January 1983, a revised confirmation dated 2-2-1983 registered with the bank on 10-2-1983, and bank acknowledgment of the letter of credit request in February 1983. The later confirmation dated 26-4-1983 was viewed only as a fresh confirmation to ensure unchanged sale terms for opening the letter of credit. The longer delivery schedule supported shipment up to 31-3-1984, so clearance under the earlier policy was allowed. en-us Tue, 12 Jun 1990 00:00:00 +0530 Wed, 22 Jun 2011 14:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81094 Import of chilled cast iron rolls was treated as covered by Paragraph 7 of Appendix 10 of the AM 1982-83 Policy because a firm contract had been registered with the bank before 28-2-1983. The documents showed an order confirmation in January 1983, a revised confirmation dated 2-2-1983 registered with the bank on 10-2-1983, and bank acknowledgment of the letter of credit request in February 1983. The later confirmation dated 26-4-1983 was viewed only as a fresh confirmation to ensure unchanged sale terms for opening the letter of credit. The longer delivery schedule supported shipment up to 31-3-1984, so clearance under the earlier policy was allowed. Case-Laws Customs Tue, 12 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81094