2009 (11) TMI 939 - HC - Customs

Summary

Issues involved: Challenge to order of Commissioner of Customs and Central Excise (Appeals) regarding short landing of imported goods, interpretation of liability under bill of lading, validity of penalty imposed, jurisdiction of Revisional Authority u/s 129-DD of Customs Act.

Issue 1: Challenge to order regarding short landing of imported goods
The Petitioner challenged the order setting aside the Commissioner of Customs and Central Excise (Appeals) order related to short landing of imported goods. The Petitioner argued that the liability to the carrier ceased upon arrival with the full cargo at the anchorage, thus fulfilling the obligation under the bill of lading. Despite submitting a detailed reply and seeking documents for verification, the Petitioner's contentions were rejected, and a penalty was imposed. The Appellate Authority later set aside the penalty order, but the Government of India reversed this decision, leading to the present Writ Petition.

Issue 2: Jurisdiction of Revisional Authority u/s 129-DD of Customs Act
The Petitioner contended that the order passed by the First Respondent was not in accordance with Section 129-DD of the Customs Act. The Respondents argued that the Writ Petition should be dismissed based on a previous order and the question of limitation. The relevant provision of Section 129-DD requires the filing of a Revision Petition within three months, with a possible extension of another three months at the discretion of the Central Government. In this case, the Revision Petition was presented after the expiration of the condonable period, rendering the order of the First Respondent without jurisdiction.

Issue 3: Refund of deposited amount
Following the allowance of the Writ Petition, the Court directed the Third Respondent to refund the amount deposited by the Petitioner as per the interim order. The Court ordered the refund of the deposited amount and closed the related petition without costs.