9911796707
TMI Blog1997 (2) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... 4, 11-11-1983 and 3-3-1984 issued by the licensing authority, which were valid for 12 months from the date of issue. On a request said to have been made to the licensing authority by the applicant, the validity of the licence dated 16-1-1984 was said to have been extended by that authority on 15-1-1985 with the following endorsement : "Revalidated for six months from the date of expiry of this licence subject to the following conditions : "(1) In the extended period of shipment the licence shall cease to be valid for import of items as are not permissible for import against such licences under the Imports Policy for 1984-85; (2) The benefits available in the matter of imports in terms of sub-paras 257 (2) and (4) will not be allowed during the extended period of validity of additional licence; (3)The licence is not transferable and shall be subject to A.U. condition." After complying with the required procedure for adjudication proceedings, the Collector of Customs by his order dated 17-5-1985 held that since the licence dated 16-1-1984 issued under the Import Policy 1983 - 84 was revalidated from the date of expiry subject to the condition that the licence ceased to be v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertain conditions particularly condition No.1 noticed in the earlier part of this order, could not assert his claim in derogation of the said condition and if at all the applicant was aggrieved, it should have independently challenged immediately thereafter the said condition and that the same not having been done it is too late for the applicant to challenge the efficacy of the condition and assert his entitlement under the original licence as it stood prior to the revalidation on 15-1-1985. 5.We have carefully considered the submissions of the learned counsel appearing on either side. The relevant dates, which are material for appreciating the contentions of the parties before us are that the applicant has been granted licence dated 16-1-1984 for the import of the goods in question as per paragraph 186 of April, 1983 - March, 1984 policy of the value of Rs. 3,96,372. The said licence was to be valid for 12 months period for shipment of the goods as per which the validation of the said licence would subsist till 15-1-1985. The applicant no doubt moved for revalidation in terms of paragraph 210 of the Hand Book of Import and Export Procedures in vague for the year 1983-84. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 1 that during the extended period of shipment, the licence would cease to be valid for import of items as are not permissible for import against such licences under the Import Policy for 1984 - 85, it was not permissible for the applicant to rely upon the very same licence which stood revalidated with such condition of prohibition to claim to import the goods in question which became impermissible for the applicant during the licensing period April, 1984 - March, 1985. In substance, the stand of the Department appears to be that with the revalidation, on and from the date of such revalidation the original licence has lost its significance or force and it would be and could be considered to be operative only subject to the endorsement of revalidation effected on 15-1-1985 even from 15-1-1985. It is only in this context, as we could see, the question itself has been formulated for our consideration by the Tribunal below in the manner it is found referred to us as to whether such revalidation had the effect of extinguishing a right in the form of original validity upto 31-1-1995 by virtue of the automatic extension and enlargement as stipulated in paragraph 207 (2) of the Hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition, the factum of revalidation affected of the very licence granted on 16-1-1984 by virtue of the endorsement dated 15-1-1985 and the nature of the licence for the revalidated period would constitute it as a distinct and separate one, as if it is a separate document for the period commencing with and in continuation of the date of expiry of the original pre-revalidated licence, no doubt subject to the conditions specified therein. Therefore, the three conditions stipulated for the revalidated period could govern the licence as issued by virtue of the endorsement dated 15-1-1985 during the revalidated period of six months commencing from the date of expiry of the original licence only and not even during the period of currency of the licence prior to the date of expiry of the original licence which, as noticed in this case, has to be for all purposes 31-1-1985. Consequently, de hors revalidation for a further period of six months subject to certain conditions noticed therein on 15-1-1985, the applicant by virtue of a combined reading of paragraphs 207 and 208 of the Hand Book, had the right to validly import the goods in question by virtue of its actual shipment in the supplying ..... X X X X Extracts X X X X X X X X Extracts X X X X
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