2008 (10) TMI 210

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....shipped to ICD, Ballabgarh, Faridabad; and they filed bill of entry No. 002451, dated 4-9-04 at the ICD. On examination, the machines were found to be more than 10 years old. The value was enhanced by the original authority on the basis of the report by the Chartered Engineer from GBP 15000 to GBP 17325. He confiscated the goods on the ground the import of the old machines required a specific licence which was not produced but allowed redemption of the same on payment of fine of 3.75 lakhs and imposed a penalty of Rs. 50,000/-. Commissioner (Appeals) upheld the confiscation under Section 111(d) on the ground that at the import licence was required. He also upheld the enhancement of value based on govt. approved valuer for the purpose of ass....

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.... examined with reference to the date of shipment/despatch of the goods. He relies on para 2.12.2 of Handbook of Procedure which reads as under: "The period of validity means the period for shipment/dispatch of goods covered under the licence/certificate/permission. The validity of an import licence/certificate/permission is decided with reference to the date of shipment/dispatch of the goods form the supplying country, as given in paragraph 9.11 of this Handbook and not the date of arrival of the goods at an Indian Port." 6.1 We have carefully considered the submission of from both sides. The short point involved is the relevant date for the purpose of considering the requirement of licence. Section 2(23) of the Customs Act defines import....

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....the import. This is the implication of clause 2.12.2 relating to "Validity of/Import Licence/ Certificate/Permission/CCP". In other words, the licence which was valid as on date of shipment has been held valid on the date of import. Similarly, in a case when an importer was not having the licence/certificate/permission at the time of import such import is certainly in violation of the prohibition. However, if he approaches the DGFT authorities and gets a licence on any date subsequent to date of arrival of goods but before clearance, the same is also accepted as valid import. This is also by way of concession and relaxation. Though the licence has been obtained subsequent to date of import, in view of procuring the licence subsequently, the....