Importing Without a License Leads to Confiscation; Valid License Needed When Goods Enter Indian Waters, Not Bill of Entry Date.

Confiscation - import of restricted item without required license - 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. - AT .....

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