Clearance of Pigeon Peas was allowed as there was valid registration of Advance Payment Certificate

Rika Global Impex Limited Vs Union of India (Bombay High Court) Conclusion: Custom Authority had allowed the clearance of Pigeon Peas as there was valid registration of Advance Payment Certificate and registration certificate was binding on the respondents until the completion of the import quota mentioned therein and considering that assessee had imported the import item before 31.03.2021, assessee’s import was required to be declared as valid import under the FTP. Held:  Assessee-company was engaged in the business of import and export of agricultural commodities. It was a regular im...