https://www.taxtmi.com/caselaws?id=117960 An EPCG licence issued after shipment but before clearance can still cover the imported goods where it expressly validates goods already shipped or arrived, provided customs duty has not been paid and the goods have not been cleared; the operative date is the shipment date, so concessional duty under the applicable notification remains available. Internal departmental instructions or communications cannot override the licence validity determined under the EXIM Policy and Handbook of Procedures, and a quasi-judicial authority is not bound by a communication that does not state the correct legal position. en-us Wed, 01 Mar 2006 00:00:00 +0530 Wed, 27 Jun 2012 15:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117960 An EPCG licence issued after shipment but before clearance can still cover the imported goods where it expressly validates goods already shipped or arrived, provided customs duty has not been paid and the goods have not been cleared; the operative date is the shipment date, so concessional duty under the applicable notification remains available. Internal departmental instructions or communications cannot override the licence validity determined under the EXIM Policy and Handbook of Procedures, and a quasi-judicial authority is not bound by a communication that does not state the correct legal position. Case-Laws Customs Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117960