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

1986 (8) TMI 83

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pport thereof, and the order of this court dated 25-4-1986 and made in W.M.P. No. 5466 of 1986 and upon hearing the arguments of Mr. R. Thiagarajan, for Mr. M. Dhamodharan, advocate for the petitioner in both the petitions and Mr. P. Narasimhan, Central Government Standing Counsel on behalf of the respondent in both the petitions, the court made the following Order :- The petitioner in both the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 86 is an ex parte order, and therefore, the respondent is entitled to contest the very application W.M.P. No. 5466/1986. 2. The point involved in the writ petition is, whether the ship sold in distress, under orders of this court in its Admiralty Jurisdiction, will be subject to any customs duty on the basis that such a vessel is imported into India. Neither of the learned Counsel, could bring t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ounsel, would submit that the writ petition itself is not maintainable. For, only after notice to the petitioner, the ship is liable to customs duty, until then no cause of action will arise for the petitioner to resort to Article 226 of the Constitution of India. According to him, the petitioner had to submit Bill of Entry, and the customs authorities will have to take an inventory of the ship, a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rights of both parties could be preserved, without affecting the interest of one or the other as far as possible. As a purchaser of the distress vessel, the petitioner has a right to break the same and dispose of the dismantled materials. But then at the same time in order to avoid any controversy as to the contents of the distress vessel, there should be an inventory. Such an inventory is possib .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n four weeks, but subject to the condition that the petitioner shall deposit the sale proceeds, till it reaches the outer limit, of a sum of Rs. 20,00,000/- (Rupees Twenty lakhs) in Standard Chartered Bank, N.S.C. Bose Road, Madras to the credit of W.P. No. 3674 of 1986 pending on the file of this court. 7. As the principal challenge is that there is no import in this case and that therefore thi .....

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