https://www.taxtmi.com/caselaws?id=115120 Import under an advance licence depends on proof that the goods were shipped or despatched before the licence expired; where the bill of lading and other records create doubt and no further evidence is produced, exemption is unavailable. The policy also permits endorsement of a manufacturer on an alternate licence, with joint and several liability among licence holders and co-licensees; if the importer's endorsement was made before filing the bill of entry and the earlier release advice was cancelled, import under the alternate licence is valid. On that basis, the alternate licence protected the consignment despite failure to establish shipment within the first licence period. en-us Fri, 18 Mar 2005 00:00:00 +0530 Wed, 23 May 2012 18:46:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115120 Import under an advance licence depends on proof that the goods were shipped or despatched before the licence expired; where the bill of lading and other records create doubt and no further evidence is produced, exemption is unavailable. The policy also permits endorsement of a manufacturer on an alternate licence, with joint and several liability among licence holders and co-licensees; if the importer's endorsement was made before filing the bill of entry and the earlier release advice was cancelled, import under the alternate licence is valid. On that basis, the alternate licence protected the consignment despite failure to establish shipment within the first licence period. Case-Laws Customs Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115120