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TMI Blog2012 (9) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... and is contrary to the stay granted by the learned Tribunal, and therefore cannot be sustained in law. As the liability of revenue arrears of other persons cannot be fastened on the petitioner , the order of not releasing the goods in violation of statutory provisions and thus, is hit by Article 14 of the Constitution of India, therefore can not be sustained in law - direction to the respondents to release the goods of the petitioner, subject to his payment of custom duty and other charges - in favour of assessee. - W.P.(MD) No.8369 of 2012 - - - Dated:- 17-8-2012 - MR. JUSTICE VINOD K. SHARMA, J. For Petitioner ... Mr. B. Satish Sundar For Respondents... Mr. R. Aravindan ORDER M/s. Leo Enterprises has invoked the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es clearing Charges, Demurrage and Octroi etc., will be borne by the buyer and paid directly to the Customs and / or clearing and forwarding agents". 5. M/s. Geetha Timbers Ply Woods Pvt., Ltd., Theni, raised an invoice on the petitioner for a sum of USD 33,301.92 i.e., Rs.18,63,242/-. The goods arrived from Sri Lanka at Tuticorin Seaport under Bill of Lading No.TALTSO 01512979 dated 28.05.2012. The petitioner, accordingly filed a Bill of Entry No.7025782 dated 06.06.2012, under Section 46 of the Customs Act, 1962 for assessment, payment of duty, and clearance of the goods for home consumption. 6. The Assistant Commissioner of Customs refused to pass an order of Assessment and clearance of goods vide order dated 08.06.2012 on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is independent of M/s. Geetha Timbers. 10. It is also submitted that the petitioner entered into an Agreement with M/s. Geetha Timbers Pvt., Ltd., and there is no pending demand against this Company. The action, therefore is said to be arbitrary as no dues are admittedly due from the petitioner or its seller. 11. The order is also challenged to be in violation of Section 142(1)(b) of the Customs Act. 12. The writ petition is opposed on the ground that under clause 14 of the High Sea Sales Contract, the petitioner had undertaken to pay the entire expenses with Customs Duties, clearing charges, Demurrage etc., therefore, the goods cannot be released to the petitioner till the dues of M/s. Geetha Timbers are realized. 13. On considera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of statutory provisions and thus, is hit by Article 14 of the Constitution of India, therefore can not be sustained in law. 18. In view of the position referred to above, the learned counsel for the respondents prays for time to get instructions for the release of goods. This case was adjourned to today (17.08.2012). 19. Today, on instructions, the learned counsel for the respondents submitted that the petitioner is right in contending that the recovery due from M/s. Geetha Timbers has been stayed, therefore, there is no enforceable demand against M/s. Geetha Timbers, which could entitle the respondents to detain the goods. 20. The learned counsel for the respondents further states that the goods imported by the petitioner will be re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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