2020 (4) TMI 389

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.... RAMESH NAIR The brief facts of the case are that the appellant have imported "20MM Used Tyre Rubber Shreds" falling under CTH 40040000 and filed Bill of Entry No.3161720 dated 08.09.2017 for clearance of the said imported items. The said Bill of Entry was assessed on second check. During the course of assessment by the Apprising Officer, it was noticed that the imported items were "20MM Used Ty....

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....rned Counsel Appearing on behalf of the appellant submits that at the time of filing Bill of Entry i.e. 08.09.2017, the appellant were in possession of license issued by DFGT on 01.03.2017 therefore, there is no reason to confiscate the goods for want of license. He submits that the entire case was decided on the basis that the Bill of Lading date is 04.08.2016 which is a date of import. At that t....

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.... (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. He relied upon the following Judgments:- * Royal Impex V/s. Commissioner of Customs, Chennai-II 2019 (366) ELT 820 (Mad) * Ahmedabad Tribunal Order No.A/10003/2019 Dated 02.01.2019. 06. I heard both the sides and perused the records. I find that there is no dispute about the dates tha....

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.... of the definition of import it is clear that when the goods enter into territorial water of India that is the stage of completion of import into India and not the date of filling of Bill of Entry, therefore, if the appellant possess the license on or before date of import, the goods imported are covered by the license and same will not be liable for confiscation. Though in the policy the date of ....