Import of Prohibited goods or not - DGFT lays down the policy as ...

DGFT Policy Sets Import Status; Decision Based on Policy in Effect When Invoice is Raised for Certainty.

February 14, 2019

Case Laws     Customs     HC

Import of Prohibited goods or not - DGFT lays down the policy as to whether import of a certain item is free or prohibited. This obviously cannot be decided after the goods land in India. In the very nature of things, there must be certainty in these transactions. Therefore, the position that prevails on the date of raising of invoice alone will be the basis for determination.

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