Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2022 (4) TMI 1045

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to destuff the cargo from the containers and return the empty containers to the writ applicant. The writ applicant has also prayed for the direction to the respondents nos.2 and 3 to collect the CFS/demurrage charges and other statutory charges, if any, under the provisions of Customs Act, 1962 (in short 'the Act') to be recovered from the respondent no.4. 2. The brief facts, which emerges from the record, are summarized as under: 2.1 The writ applicant is a company registered under the Companies Act, 1956 and is engaged in the business of Sea freight, Air freight, Container freight and other similar business relating to Maritime and Logistics Industry. It is the case of the writ applicant that the respondent no.4 herein had imported a c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sole liability of the respondent no.4 herein. In spite of such final reminder notice to unclear the shipment being addressed to the respondent no.4, the containers were neither de-stuffed or released by the respondent no.4. 2.4 It further appears from the record that even a final notice dated 18.08.2020, under Section 48 of the Act, came to be issued by the respondent no.3 to clear the said cargo within a period of ten days of the issuance of such notice failing which the respondent no.3 intended to proceed for auction of such un-cleared goods. By such final notice respondent no.3 herein had cautioned respondent no.4 about payment of custom duties and other statutory dues/expenditures as may be accrued including warehousing charges etc. ma .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... upervision of respondent no.3 - CFS agent. Mr. Pankeet Aundhiya, the learned counsel for the writ applicant has submitted that the said containers of the writ applicant are blocked for no fault on part of the writ applicant as it was the liability/ responsibility of the original importer/ consignee - respondent no.4 to de-stuff the cargo from the containers and release the empty containers. The writ applicant had further relied upon Section 48 of the Act and had submitted that if the cargo is not cleared within a period of 30 days of unloading, the statutory authorities are under obligation to initiate proceedings thereunder of the Customs Act. However, in the facts of the case, almost period of 2 years have passed and no such proceedings s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ther submitted that the cargo is in the liquid form and hazardous in nature, which cannot be de-stuffed in open place and requires caution for storage. In such circumstances, it is not feasible for the respondent no.3 to destuff the cargo from the subject containers of the writ applicant. The attention of this Court was drawn to various notices issued by the respondent no.3 in exercise of power conferred under Section 48 of the Act whereby the original importer/consignee was put to the notice to immediately clear the cargo failing which the authority propose to proceed for auction sale. In fact, the respondent no.4 having not responded to such notices, the respondent no.3 had applied for permission for examination of cargo vide letter dated .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ned Senior Standing Counsel for the department has however fairly conceded that admittedly, the ownership of the subject containers is of writ applicant and the same have been blocked for no fault of the writ applicant since 03.04.2020, but at the same time, this Court may not intervene at this stage, more particularly, the cargo being "misdeclared" goods and the imported goods being hazardous in nature, the same cannot be removed from the "flexi bags". 7. In the above mentioned peculiar facts and circumstances, this Court requested Mr. Raval, the learned Senior Standing Counsel appearing for the respondents nos.1 and 2 to seek appropriate instructions. In response to the same, Mr. Raval has come up with a proposal to permit the respondent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sed within a period of 30 days, the respondent authorities including respondent no.3 herein shall proceed to de-stuff the cargo into any other suitable containers. The respondent authorities including respondent no.3 are at liberty to even auction the imported cargo as proposed in the final notice issued by the respondent no.3 herein under Section 48 of the Act and at the same time, hand over the custody of the empty subject containers to the writ applicant within 15 days thereafter. 9. With the aforesaid directions, the present writ application is disposed of. It goes without saying that this Court otherwise has not gone into the merits of the matter. The parties are at liberty to approach this Court in case of any difficulty.
Case la .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates