2007 (9) TMI 277

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..... been disposed off. The revenue has preferred an appeal against the said orders. 2. The question of law reformulated for our consideration is as under : "Whether the condition that all import contracts for import of poppy seeds shall compulsorily be registered with Narcotics Commissioner, Gwalior prior to import stands complied with if Bills of Lading are issued within the contract period, even t .....

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..... ords, it is submitted that at the time of import, the contract should have been valid. 5. We have considered the contentions as also the provisions of the foreign trade policy and handbook of procedure. In terms of Para 9.11.a the date of shipment when the mode of transport is by sea, is the date affixed on the bill of lading. There is a finding of fact recorded by the tribunal that the bill of .....

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