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TMI Blog2020 (11) TMI 689X X X X Extracts X X X X X X X X Extracts X X X X ..... customs duty detailed in the plaint. The story of the plaintiff is that the firm deals in import of white synthetic thread waste and falls under the category of small scale unit, and alleged that the defendants refused to make delivery of the goods to the plaintiff in spite of having a valid import code dated 6-9-1982 and thus, was entitled to import of goods for use in its manufacturing unit. It is claimed that the plaintiffs have placed an order to M/s. R.S.M. Company USA for the supply of acrylic cotton system spun thread waste which was to be shipped to India and reach Bombay port in the month of June, 1984. Alleging that when the plaintiffs approached the warehousing authority after getting no objection certificate, the goods were tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether the plaintiff is entitled to the mandatory injunction prayed for? OPP (3) Whether this Court has no jurisdiction to try this suit? OPD (4) Whether the suit is not competent without notice u/s. 80 CPC? OPD (5) Whether the suit is not properly valued for the purpose of Court fee and jurisdiction? OPD (6) Relief. 3. The plaintiffs examined PW1 Gopal Dass, PW2 Inderjit Kumar, PW3 S.B.S. Matharu, PW4 Dilbag Singh Assistant from Warehousing Corporation, PW5 Rajnish Kumar Attorney of the plaintiff and in the process proved documents Ex.P1 to Ex.P4, PW5/1 to PW5/14 and PW5/A. However, no witness of the defen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector, Central Excise and Customs vide his letter dated 25-2-1986 disallowed clearance of the goods on payment of duty as the title of the goods passed on to the customs department in terms of Section 23 of the Customs Act and therefore, the goods became the property of the Government on account of relinquishment of the title over the goods by the plaintiff. More so, Section 128 of the Customs Act, 1962 provides remedial action against such orders by way of appeal to the Commissioner (Appeals). 7. To the very specific query of the Court, Learned Counsel for the respondents could not show any such document or evidence that they have availed of the remedy provided under the Customs Act. The Customs Act which being a special Act has prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customs duty but nothing has been placed on record as to the fate of the said writ petition though accepted in arguments to have been withdrawn and therefore, by simple analogy the department is supposed to levy the customs duty as per the notification of the Government and the plaintiff is bound to pay the same. 8. Since the plaintiffs have initially surrendered their right and claim over the goods, now they cannot reverse their stand and re-claim the same after inordinate delay without assigning any sufficient condonable reasons for the same. Rather what appears is that the suit filed by the plaintiffs is an afterthought belated machination by misuse of the process of the Court. The impugned findings reversing the judgment of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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