9911796707
TMI Blog2007 (10) TMI 1X X X X Extracts X X X X X X X X Extracts X X X X ..... deposited in a warehouse on execution of double duty bond. Subsequently, M/s. Nu-lite Business Machines wrote a letter to Customs dated 4-1-05 intimating that they have sold 53.335 MT of Electrolytic Copper Cathodes in three lots to M/s. Shoreline Infrastructure Developers Ltd, and clearance may be allowed to them after payment of all charges including Customs duty and Excise duty. Shoreline Infrastructure Developers Ltd., filed a Bill of Entry for 10.3 MT of Electrolytic Copper Cathodes for clearing the same on payment of duty. While the Bill of Entry was being processed, a letter dated 14-12-04 was received from the Managing Director, WBECSC stating that they were the original importer of the goods which had been sold to M/s. Nu-lite Busi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elopers, in view of the letter received from WBECSC and M/s. Nu-lite Business Machines, M/s Shoreline infrastructure Developers, the present appellant before us, filed a Writ Petition in the Bombay High Court and the High Court directed the Customs authorities to give personal hearing to the petitioners and to pass appropriate reasoned orders, with regard to both the Bills of Entry, within a period of two weeks. 2.Consequent to the Hon'ble High Court's direction, personal hearings were granted to all the three parties i.e. WBECSC, Nu-lite Business Machines and M/s Shoreline Infrastructure Developers by the Commissioner. 3.Mr. Ajay Khemka, Managing Director of Shoreline Infrastructure Developers submitted before the Commissioner that M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 26-1-05 and also confirmed the cancellation of high seas sale agreement with retrospective effect. He also confirmed that ownership of the goods remained with M/s. WBECSC as per tripartite agreement dated 26-1-05. It was also stated by him that they had entered into an agreement with M/s Shoreline Infrastructure Developers for sale of the goods and that they have received Rs 14 lakhs from them but since M/s. Shoreline Infrastructure did not comply with the terms of the agreement with M/s. Nu-lite, they do not have the right or claim on the goods. He further stated that an amount of Rs. 5.00 lakhs out of Rs. 14 lakhs has already been returned and the balance will be returned soon. 6.After hearing all the three parties, the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is not binding on them. Once the agreement has been entered into on 13-8-04, any subsequent agreement will become null and void and therefore the tripartite agreement entered into dated 26-1-05 cannot be given effect to. It was accordingly prayed that the goods should be allowed to be cleared to them. 8.Heard both sides. 9.I find that in this case the goods were originally imported by WBECSC, who had sold the same on high seas sale basis to M/s. Nu-lite Business Machines and it is M/s. Nu-lite Business Machines who have filed the Into Bond Bill of Entry which was accepted by the Customs and clearance allowed. Therefore, in the records of the Customs, it was M/s. Nu-lite Business Machines who has held out himself to be the importer of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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