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TMI Blog2020 (4) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... what is the date of import of the goods. 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 reckoning the import is given is as per the date of Bill of Lading but the import gets completed only when goods enters into India. Therefore, the contention of the lower authorities that the appellant was not possessing the license on the date of Bill of Lading is not correct. However, to finally decide the issue, the date import is very relevant wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho dismissed the appeal holding that there is no infirmity in the Order-In-Original. Therefore, the present appeal. 04. Shri.Amal Dave, Learned 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 time there was no license, therefore, the goods were confiscated. In this regard he submits that the import completed only at the time of filling of Bill of Entry therefore, date of Bill of Lading is not relev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he documents that what is the date of import of the goods. As per the section 2 (23) of Customs Act, the definition of import is as under. (23) import , with its grammatical variations and cognate expressions, means bringing into India from a place outside India;] 07. From the plain reading 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 reckoning the import is given is as per the dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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