9911796707
TMI Blog2007 (5) TMI 159X X X X Extracts X X X X X X X X Extracts X X X X ..... ng used by the Port Trust for the purpose of river survey. In course of time the vessel bidders. Ultimately the appellant became the successful bidder. As became old and the Port Trust decided to sell it as a scrap. There had been a public notice inviting tender from the intending bidders. Ultimately the appellant became the successful bidder. As per the condition of tender any duty including Customs duty, if payable, would have to be paid by the appellant. 2.The appellant duly paid the price and took delivery of the vessel and thereafter dismantled it. The Customs Authority asked the appellant to file a bill of entry so as to enable the Customs Authority to impose Customs duty on the dismantled ship. The appellant contacted the Port Trus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Trust appearing at page 48 of the Paper Book was not sufficient to avoid payment of duty. His Lordship ultimately came to a finding that since Port Trust was at fault the appellant being successor-in-interest should suffer for the fault on the part of the Port Trust. His Lordship dismissed the writ petition. 5.Being aggrieved by and dissatisfied with the judgment and order of the learned Single Judge the appellant preferred the instant appeal. 6.The appellant reiterated his stand as taken before the learned Single Judge, before, us. The Port Trust also relied upon their certificate appearing at page 48 of the Paper Book. 7.Mr. Daya Sankar Mishra, learned Counsel appearing for the Customs Authority in addition to the submission made be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Port Trust being another wing of the Central Government, even then the Port Trust from their books of account issued a certificate appearing at page 48 of the Paper Book. There is no reason to disbelieve the same. If the certificate of the Port Trust is correct, the claim of the Customs Authority cannot stand as there cannot be imposition of duty twice on the self-same consignment which would amount to unjust enrichment which is not permissible in law. 10.We are of the view that since both the authorities being Port Trust Authority as well as Customs Authority are not in a position to come to a definite finding with regard to the fact as to whether duty was paid on the subject vessel in 1965 when it entered Indian Territorial Water, ben ..... X X X X Extracts X X X X X X X X Extracts X X X X
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