9911796707
TMI Blog2023 (9) TMI 1393X X X X Extracts X X X X X X X X Extracts X X X X ..... ship of the goods between the petitioners of both the petitions and in absence of bills of entry being filed with the respondent authorities, it would not be possible for the custom authorities to make assessment order for determining the duty payable for release of the goods either for home consumption or for warehousing the same. Without prejudice to the rights and contentions to be raised by all the parties and to see that the perishable goods in question are released by customs after proper assessment and to keep such goods in warehouse, if required-in a refrigerated warehouse, the respondent no.5 - Zestmarine Services Private Limited is directed to file Bills of Entry in respect of all the seven Bills of Lading before the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng: S. No. Date Bill of Lading No. Container Details 1. 04.03.2023 HLCUBSC2302BGUD8 Container of Inshell Walnut Seal No.UL8700943 2 04.03.2023 HLCUBSC2302BGUD Container of Inshell Walnut Seal No.UL8700930 Seal No.UL8077426 3 26.03.2023 CROAKMUN29042 1 Container of Inshell Almond Container No: WHSU5949249 Seal No: W0100340 4 09.04.2023 CROAKMUN29482 1 Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Special Civil Application No.15078 of 2023) who while acting as a Freight Forwarder or Non-Vessel Owner Common Carrier ( NVOCC ) who issued four house bills of lading for transporting consignment sent from USA to India. The said NVOCC entered into back to back contracts with main shipping lines i.e. Cosco Shipping Lines (India) Private Limited for transportation of consignments who in turn issued corresponding master bills of lading covering the goods consigned by the petitioners. It appears that based upon the house bills of lading, four IGM No.2343532 dated 12.05.2023 (Line Nos.175 and 176) and IGM No.2344833 (Line No.96 97) dated 25.05.2023 at Customs House, Mundra under Section 30 of the Customs Act were filed. 5. The consignmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee as per the notification no.47/2017 dated 11.04.2017 as the said company is desirous of purchasing the cargo. 10. It appears that there is a dispute with regard to the ownership of the goods between the petitioners of both the petitions and in absence of bills of entry being filed with the respondent authorities, it would not be possible for the custom authorities to make assessment order for determining the duty payable for release of the goods either for home consumption or for warehousing the same. 11. Be that as it may, at present, the urgent issue is with regard to the release of the perishable goods by the Customs Authorities which are lying at Mundra Port so as to see that the perishable goods are in proper condition. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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