2000 (10) TMI 250

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.... licence issued on 26-2-1986 with an 18 month validity period. The validity of the licence was to expire on 31st August, 1988. The Custom House, believing that the bill of lading was not issued on 30th August, 1988, made enquiries and found that the carrying vessel called Dar Es Salaam, the port of lading only on 3rd October, 1988. The Custom House therefore concluded that the goods were shipped, in terms of paragraph 82 of the Import Policy for the relevant period only in October, 1988 and that therefore the benefit of the licences (and consequently the notification) was not available to the goods. The Collector, and the adjudicating authority after hearing the representative of the importer (written notice to show cause apparently having ....

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.... arisen at all. If after having arisen, the department does not take steps to remedy them despite being put them adequate notice, it is reasonable to conclude that it does not propose to do anything about these shortcomings. We cannot keep the matter pending indefinitely. On the previous date of hearing on 14-7-2000 we made this position clear to the departmental representative giving him one final opportunity. Nothing appears to have been done between that date and today. Therefore, having heard both sides we proceed to pass the order. 3. We have already set out the facts above. The only ground in the department's appeal is that the provisions of paragraph 86 of the Policy provide that the validity of an import licence is to be dec....

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.... regard". Paragraph 85 provides that where the import is from land locked countries it is the date of despatch of goods by the rail or road or other recognised mode of transport to the consignee or through consignment basis that will be taken to be the date of shipment. Paragraph 86(1) says that "the validity of the import licence is decided with regard to the date of actual shipment/despatch (emphasis ours) of the goods from supplying country and not the date of arrival of the goods at an Indian port". It is this paragraph on which the appeal relies. 5. It could be argued that the provisions of paragraph 86(1) merely emphasise that, for considering the validity of the licence it is not the date of arrival of the goods that is to be....