TMI Blog1989 (4) TMI 252X X X X Extracts X X X X X X X X Extracts X X X X ..... and when the claims are invited by the official liquidator. Some facts are not in dispute and they are these. Against import licence/licences, the goods detailed at page six of the petition were imported by Rajasthan Wooltex Limited (for short, "the company in liquidation") and the said goods reached Bombay Port in the year 1985. The value of the goods as per the bill of entry was a few lakhs of rupees. As per. the reply of the Assistant Collector, Customs, it appears that the goods were not cleared by the company in liquidation and an application for winding up by the company-under section 433/439 of the Act was filed in this court by Aristo Chemicals, Jaipur. This court allowed the application and a winding up order was made on Septembe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not being less than twenty-four hours after the landing of the animals or goods as the Board rtiay think fit). The Board can sell, by public auction such goods or so much thereof as in the opinion of the Board, may be necessary. But it can only be done after notice to the owner of the goods. The fact that the word used in section 63 of the Major Port Trusts Act, 1963, is "owner" goes to show that there can be no dispute that the goods lying at the docks are owned by the company, in this case the company in liquidation. So far as the claim of the customs department is concerned, the goods can be cleared only after the payment of. customs duty. It was given out by Mr. Gupta that the claim of customs duty is only Rs. 31,000. The official liqu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the court, but so far as sub-section (2) of section 446 is concerned, the court which is winding up the company shall, notwithstanding, anything contained in any law for the time being in force, have jurisdiction to dispose of any suit or proceeding by or against the company. This court could have ordered that the official liquidator shall dispose of the goods lying at Bombay Port Trust Dock, but this court has considered it equitable to allow the Bombay Port Trust Dock authorities to sell the goods lying there in the presence of the official liquidator and then to remit the amount to the official liquidator. Consequently, the application is allowed as aforesaid. So far as the claim of the Customs department to the extent of Rs. 31, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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