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TMI Blog1997 (3) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order]. M/s. India Steamship Company Ltd imported containers carrying cargo from time to time. These containers were permitted to be cleared without payment of duty in terms of Notification No. 97/78. This notification exempted such containers from payment of duty on condition that importer by himself to re-export them within two months from the date of importation or pay duty in the event ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Advocate for the respondent reiterates the view that the contract became void in view of the order of the High Court and could not be implemented. He said the respondent was obviously not in a position to export the consignments which were not in his possession. Hence, he says no duty is pay- able. 4. I do not propose to consider the first contention raised by the Departmental Representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the second condition arose only when the first condition could not be complied with for any reason. In other words, the contract may be considered to be one with an express risk clause and would not therefore fall under Section 56 of the Contract Act. Hence, the conclusion that the contract became void cannot be supported. The respondent is therefore required to pay duty to the department. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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