https://www.taxtmi.com/caselaws?id=234478 Policy and procedural norms governing a duty-free import authorisation are those in force on the date the licence is granted, so later circulars or public notices cannot retrospectively withdraw benefits already attached to a valid transferred DFIA licence where export obligation has been discharged and transferability endorsed. Import validity under the Handbook of Procedures turns on the shipment date, with the Bill of Lading treated as the relevant date for sea consignments and validity extending until the last day of the licence month. On that basis, a Bill of Lading within the licence period supported clearance, and denial based on a later in-bond invoice or ex-bond clearance date was unsustainable. en-us Fri, 12 Apr 2013 00:00:00 +0530 Tue, 29 Oct 2013 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234478 Policy and procedural norms governing a duty-free import authorisation are those in force on the date the licence is granted, so later circulars or public notices cannot retrospectively withdraw benefits already attached to a valid transferred DFIA licence where export obligation has been discharged and transferability endorsed. Import validity under the Handbook of Procedures turns on the shipment date, with the Bill of Lading treated as the relevant date for sea consignments and validity extending until the last day of the licence month. On that basis, a Bill of Lading within the licence period supported clearance, and denial based on a later in-bond invoice or ex-bond clearance date was unsustainable. Case-Laws Customs Fri, 12 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234478