https://www.taxtmi.com/caselaws?id=84172 For Open General Licence imports, the requirement of prior registration of the import contract was construed with reference to the Customs Act definition of import, under which import is effected when goods enter Indian territorial waters. Registration completed before that point satisfied paragraph 12 read with paragraph 11 of the import conditions. The Handbook of Procedure did not alter that construction on the facts, so the alleged breach of import conditions was not established and the import could not be treated as unauthorised on that ground; the confiscation order was set aside. en-us Thu, 27 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 11:38:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84172 For Open General Licence imports, the requirement of prior registration of the import contract was construed with reference to the Customs Act definition of import, under which import is effected when goods enter Indian territorial waters. Registration completed before that point satisfied paragraph 12 read with paragraph 11 of the import conditions. The Handbook of Procedure did not alter that construction on the facts, so the alleged breach of import conditions was not established and the import could not be treated as unauthorised on that ground; the confiscation order was set aside. Case-Laws Customs Thu, 27 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84172