https://www.taxtmi.com/caselaws?id=48117 For sea imports of poppy seeds, prior registration of the import contract with the Narcotics Commissioner was assessed by reference to the bill of lading date as the date of shipment. The tribunal found that the contracts had been registered before expiry and that the bills of lading were issued within the contract period. On that footing, the later loading of the goods, and the subsequent filing of bills of entry and entry inward after expiry, did not defeat compliance with the import condition. No legal error was shown in the tribunal's view, so interference was unwarranted. en-us Thu, 06 Sep 2007 00:00:00 +0530 Mon, 02 Aug 2010 17:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48117 For sea imports of poppy seeds, prior registration of the import contract with the Narcotics Commissioner was assessed by reference to the bill of lading date as the date of shipment. The tribunal found that the contracts had been registered before expiry and that the bills of lading were issued within the contract period. On that footing, the later loading of the goods, and the subsequent filing of bills of entry and entry inward after expiry, did not defeat compliance with the import condition. No legal error was shown in the tribunal's view, so interference was unwarranted. Case-Laws Customs Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48117