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1995 (4) TMI 157

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..... No. 75 of Appx. 6 List 8 Part II of the Policy Book AM 1985-88. It was however found that the sale contract was dated 24-8-1987, which was submitted for registration with the Textile Commissioner, vide Para 12 of the conditions governing import under Open General Licence, as specified in Appx. 6 on 29-10-1987, but was actually registered on 23-12-1987, whereas the shipment had taken place on 18-12-1987. The consignment arrived somewhere in January, as IGM Entry was dated 1-4-1988, and the Bill of Entry was filed on 25-1-1988. The import therefore appeared to have been made in contravention of the provisions contained in para 12 of the conditions. It was contended that the contract was duly registered before arrival of the goods in India an .....

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..... of the conditions, clearly mention that import shall be made only after the registration, indicating that before the shipment is effected, the contract had to be registered, as the material date for ascertaining the validity of import has always remained to be the date of shipment. He also refers to Para 79(1) of the Hand Book of Procedure, to plead that, if on the date of shipment, the conditions stipulated for import under OGL have not been complied with, it has to be held that the said licence was not available to the importer on that day, and consequently, import has to be held as not a valid one. In his submission, therefore, the order is just and proper. 5. Considering the submissions made and going through the records, there appea .....

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..... India. This also seems to be the view held by the Bombay High Court, as is expressed by them in Jalyan Udyog v. UOI - 1987 (32) E.L.T. 697 (Bom.). 6A. Though the wordings of para 11 of the conditions mentioned in Appx. 6 are in negative form, the meaning is that the import can be effected after the concerned contract is registered and from what has been discussed hereinabove, import takes place when goods enter Indian territorial waters, the registration has to be effected before such goods enter within the Indian territorial waters. In the instant case, with the dates as mentioned earlier, such a registration has been made before the goods have entered into Indian territorial waters. 7. The allegation made, therefore, does not appear c .....

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