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2017 (7) TMI 81 - CALCUTTA HIGH COURTReturn of seized goods - difference in weight of goods confiscated and weight of goods returned - At the time of release, the Customs Authorities could make over 926.65 kgs/quintals instead of 1,000 kgs/quintals of the sugar to the petitioner - Held that: - The justification in short delivery is that the goods were kept at the godowns belonging to the petitioner in sealed condition and the when the seal was removed the balance was not found. In the facts of the present case, the justification sought to be canvassed on behalf of the BSF does not inspire confidence. The Customs Authorities had taken provision of 1000 kgs/quintals from the BSF. At no point of time did the Customs Authorities complain that 1000 kgs/quintals of sugar was not made over by the BSF - The Customs Authorities will, therefore, pay the petitioner the value of 73.35 kgs/quintals of sugar taking the same at ₹ 14/- per kg. Interest on account of encashment of bank guarantee - Held that: - The nature of transaction between the parties being commercial, it would be appropriate to direct the Customs Authorities to pay interest on the sum of ₹ 7,00,000/- for the period from April 5, 2008 till January 29, 2010 at the rate of 10% per annum. Petition allowed - decided in favor of petitioner.
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