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2011 (12) TMI 36 - DELHI HIGH COURTPetitioner had import licence to import 3 horses from Australia- He imported horses from Austria/ Germany- Custom invalidated such import on the ground that place of origin is different-petitioner seeking amendment/ renewal of import licence-Custom declined to amend renew since request was received after expiry of import licence- Held that:- Procedures are evolved only in aid of, and to implement the substantive rights and obligations of parties. The procedural requirements cannot become an excuse to deny the substantive rights of a party, particularly when the prescribed procedure itself provides for the same. The petitioner under the substantive law of import is entitled to import horses even from Germany/Austria. The mere lack of a prior import license, to import horses from Austria/Germany cannot come in the way of the petitioner in now procuring an amended or a fresh import license under the relevant rules. The petitioner is entitled to clear the horses in question for home consumption, subject to payment of fine, penalty and other charges. The import license itself bears the date of its issue, and states the period of shipment. Hence its validity should be from the date of its issue, and not from the date of the relevant airway bill. The purport of clause 2.12.2 readwith clause 9.11A of Handbook of Procedure of Foreign Trade Policy 2009-14, is only to say that the import made under an import license shall be construed as valid with reference to the date of shipment/despatch of goods from the supplying country, and not by reference to the date of arrival of the goods at the Indian port. Clause 2.13 of handbook of procedure clearly permits the revalidation of the import license for upto six months from the date of expiry of its validity. Writ petition is allowed.
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