9911796707
TMI Blog1987 (2) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... his Writ petition. The petitioner claims to have entered into a contract with a foreign party in Singapore for import of 200 M/s. of HDPE. (High Density Polythelene). The petitioner has not given any date, but has stated generally that in the month of June, 1986 the petitioner received intimation from the foreign party that the said goods had been shipped by the foreign party. The petitioner has s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were produced by Messrs. Inter Metal and Allied Co. in support of its claim. On 28th May, 1986 the goods were unloaded from the vessels and customs duty was assessed on the goods that were unloaded. 4. Up to this date the petitioners were not in the picture. The difficulty in this case started by a letter received from the Income Tax Officer to the Customs Department stating that the goods had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pping agent Kapoor Co. filed an application before the Assistant Collector (Import) by which the petitioners' name was sought to be incorporated in the Manifest in place of the said Inter Metal Allied Co. On 25th June, 1986 Inter Metal Allied Co. stated by a letter to the Customs Authority that they were giving up the title to the said imported goods under Section 23 of the Customs Act, 1962 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tle to the goods. It is Inter Metal Allied Co. which lodged the Bill of entry and produced the necessary documents in respect of the goods and had the duty assessed on the goods. Only because of the intervention of the Income Tax Department, the goods could not be cleared. How the interest of the Inter Metal Allied Co. ceased and how the petitioners' claim title or interest to the goods, remai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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