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TMI Blog2008 (10) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... , President and Shri M. Veeraiyan, Member (T) Shri Piyush Kumar, Advocate, for the Appellant. Shri A.K. Madan, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)].- This is an appeal against the order of the Commissioner (Appeals) No. dated 6-9-2005. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The appellant imported a consignment of old and used machines from Liverpool, United Kingdom; the consignment landed in the port of Nhava Sheva and transhipped 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said para reads as follows: "Clearance of Goods from Customs: The goods already imported/shipped/arrived, in advance, but not cleared from Customs may also be cleared against the licence/certificate/permission issued subsequently." Even if they had applied to the DGFT authorities for issue of licence/permission, they were bound to deny the same as redundant as the requirement of licence has been withdrawn. 5. The learned DR submits that the period of validity of any licence certificate/permission should be 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id licence is with reference to the event "import" which is complete when the goods reach the territorial waters of India. 6.3 However, certain relaxations have been provided for in the policy. If an importer was having a valid licence at the time of shipment at the Port of loading but by the time the goods were imported i.e. when the goods reached the territorial waters of India, the period of validity of licence expired, it has been specifically provided for, by way of concession and relaxation, to treat the licence as valid for 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , supercession or rescinding shall not- (a)....... (b)...... (c) affect any right, privilege, obligation or liability acquired, accrued or amended, repealed , superseded or rescinded; or (d)...... (e)...... and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the rule, regulation, notification or order, as the case may be, had not been amended, repealed , superseded or rescinded". 8. Therefore, the obligation of the appellant to possess a valid licence at the time of import (that is when the goods entered into territorial waters of India) cannot be wiped out by the amendment dated 31-8-2004 by which the requirement ..... X X X X Extracts X X X X X X X X Extracts X X X X
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