https://www.taxtmi.com/caselaws?id=48117 The High Court of Judicature at Bombay addressed the compliance of import contracts for poppy seeds with the Narcotics Commissioner under the ITC (HS) of Export and Import Items 2004/2009. The issue revolved around Bills of Lading being issued after the contract period had expired. The Court found that the contracts were registered before import, and the bill of lading was issued before the contract expiry date, meeting the registration requirement. Consequently, the Court upheld the tribunal's decision, dismissing all three appeals. 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 The High Court of Judicature at Bombay addressed the compliance of import contracts for poppy seeds with the Narcotics Commissioner under the ITC (HS) of Export and Import Items 2004/2009. The issue revolved around Bills of Lading being issued after the contract period had expired. The Court found that the contracts were registered before import, and the bill of lading was issued before the contract expiry date, meeting the registration requirement. Consequently, the Court upheld the tribunal's decision, dismissing all three appeals. Case-Laws Customs Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48117