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2012 (9) TMI 31 - MADRAS HIGH COURTDetention of the Imported goods - the goods were withheld for recovery of revenue dues from M/s. Geetha Timbers, a partnership firm - Held that:- The petitioner has entered into a High Sea Sales Contract with M/s. Geetha Timbers Pvt. Ltd., against whom there is no demand. Further more, even demand against M/s. Geetha Timbers, a partnership firm has also been stayed. Therefore, legally there is no demand, which could give jurisdiction to second respondent to detain the goods imported by the petitioner under the High Sea Sales Contract. The impugned order in refusing to release the goods is also contemptuous, as demand is contrary to the stay granted by the learned Tribunal, and therefore cannot be sustained in law. As the liability of revenue arrears of other persons cannot be fastened on the petitioner , the order of not releasing the goods in violation of statutory provisions and thus, is hit by Article 14 of the Constitution of India, therefore can not be sustained in law - direction to the respondents to release the goods of the petitioner, subject to his payment of custom duty and other charges - in favour of assessee.
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