https://www.taxtmi.com/caselaws?id=47064 Advance licence benefits already accrued could not be defeated by a later administrative circular: the court held that duty-free clearance could not be denied merely because the imported goods were of Indian origin, where the licence contained no such duty condition. It also held that title to the disputed consignment passed to the second writ petitioner when, after paying through the bank, it obtained the original negotiable bill of lading; the prior claim failed because the first writ petitioners had not completed payment or secured the bill in time. Customs authorities were therefore required to release the goods on compliance with the applicable formalities. en-us Fri, 23 Jul 2004 00:00:00 +0530 Mon, 26 Jul 2010 17:30:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47064 Advance licence benefits already accrued could not be defeated by a later administrative circular: the court held that duty-free clearance could not be denied merely because the imported goods were of Indian origin, where the licence contained no such duty condition. It also held that title to the disputed consignment passed to the second writ petitioner when, after paying through the bank, it obtained the original negotiable bill of lading; the prior claim failed because the first writ petitioners had not completed payment or secured the bill in time. Customs authorities were therefore required to release the goods on compliance with the applicable formalities. Case-Laws Customs Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47064