https://www.taxtmi.com/caselaws?id=406251 A policy relaxation for pigeon pea imports made under advance-payment contracts was held to continue where the trade notice permitted registration of pre-existing contracts and the registration certificate contained no express expiry date or restriction to 31.03.2018. The court treated later addendums as part of the same contract, noted prior clearances under the same registration, and relied on DGFT clarification indicating the shipping period extended to 31.03.2021. It rejected the argument that the relaxation was limited to the first fiscal year alone, and held that the certificate remained valid until the contracted quantity was exhausted, entitling clearance of the consignments. en-us Thu, 08 Apr 2021 00:00:00 +0530 Fri, 14 Jan 2022 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406251 A policy relaxation for pigeon pea imports made under advance-payment contracts was held to continue where the trade notice permitted registration of pre-existing contracts and the registration certificate contained no express expiry date or restriction to 31.03.2018. The court treated later addendums as part of the same contract, noted prior clearances under the same registration, and relied on DGFT clarification indicating the shipping period extended to 31.03.2021. It rejected the argument that the relaxation was limited to the first fiscal year alone, and held that the certificate remained valid until the contracted quantity was exhausted, entitling clearance of the consignments. Case-Laws Customs Thu, 08 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406251