https://www.taxtmi.com/caselaws?id=94127 Import licence validity was assessed by reference to the policy provisions governing shipment or despatch, read with the Handbook references to the bill of lading and the date the goods left the supplying country. On the facts recorded, the goods had been handed to the carrier's representative in late August 1988, and the departmental appeal produced no paperbook, clarification, or other material to displace the Collector's finding. The licensing authority's clarification, relied on by the Collector, was treated as binding under the policy and its correctness was not challenged in the appeal. The consignment was therefore treated as covered by a valid licence, and the departmental challenge failed. en-us Fri, 06 Oct 2000 00:00:00 +0530 Sat, 19 Nov 2011 12:22:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94127 Import licence validity was assessed by reference to the policy provisions governing shipment or despatch, read with the Handbook references to the bill of lading and the date the goods left the supplying country. On the facts recorded, the goods had been handed to the carrier's representative in late August 1988, and the departmental appeal produced no paperbook, clarification, or other material to displace the Collector's finding. The licensing authority's clarification, relied on by the Collector, was treated as binding under the policy and its correctness was not challenged in the appeal. The consignment was therefore treated as covered by a valid licence, and the departmental challenge failed. Case-Laws Customs Fri, 06 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94127