9911796707
TMI Blog1990 (6) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... dated January 31, 1989 for duty free clearance. The Bill of Lading is No. 3833353 dated November 30,1988. The import licence expired on November 30,1988 and Bill of Lading is of the same date, and therefore the Customs Authorities had a doubt about the actual date of shipment. The Customs Authorities contacted steamer agents M/s Samrat Shipping Company Private Limited and it was confirmed that the consignment was loaded on vessel Neptune Ivory which arrived at Hong Kong Port on December 6,1988 and departed on the same date. The steamer agents further informed the Customs Authorities that the Bill of Lading has been antedated to November 30,1988 as per the shipper's request. Since the goods were loaded on board the vessel on December 6,1988 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the petitioner against the order communicated to the petitioner by letter dated June 30,1989 by Controller of Imports and Exports declining to grant revalidation of advance licence. As mentioned hereinabove the advance licence expired on November 30,1988. The Government of India, Ministry of Commerce issued circular dated February 15,1989 providing for revalidation of advance licence which expired between April 1,1988 and January 1,1989. The circular inter alia recites that while considering the request for such revalidation all relevant factors like (a) whether exports, in proportion to imports, have been made within a reasonable period after such imports and (b) efforts made in effecting the imports within the validity period of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1988 and receipt of the consignment which was loaded after the date could not have been in accordance with the terms of the advance licence. Shri Mehta wondered why the petitioner should indulge in such forgery. The answer is not far to seek. The petitioner was keen to secure advantage of advance licence which was expiring on November 30, 1988. The scheme for revalidation declared by the circular dated February 15,1989 was not known to the petitioner when the licence expired on November 30,1988. In fact the scheme for revalidation was available only in February 1989 and therefore the petitioner could not have applied for revalidation of licence in November 1988. The petitioner therefore obviously adopted dishonest methods and secured the B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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