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Issues involved: Interpretation of the condition for registration of import contracts for poppy seeds with the Narcotics Commissioner u/s Chapter 12 of the ITC (HS) of Export and Import Items 2004/2009.
Summary: The High Court of Judicature at Bombay, in a judgment dated 6-7-2006, addressed the issue of whether the condition for registration of import contracts for poppy seeds with the Narcotics Commissioner was complied with in a case where Bills of Lading were issued after the contract period had expired. The department alleged a violation of Licensing Note 3 and condition (c) of Chapter 12 of the ITC (HS) of Export and Import Items 2004/2009, which mandated registration of import contracts with the Narcotics Commissioner before import. It was undisputed that the contracts were registered with the Narcotics Commissioner before import. However, the department argued that since the goods were loaded on the vessel after the contract had expired, the import was not valid. The Court examined the provisions of the foreign trade policy and handbook of procedure, noting that the date of shipment by sea is determined by the bill of lading date. The tribunal found that the bill of lading was issued before the contract expiry date, thus fulfilling the registration requirement. Consequently, the Court held that the tribunal had not erred in its decision, and the question of law as reformulated did not arise. As a result, all three appeals were dismissed.
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