TMI Blog2013 (6) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... Resultantly, the judgment of the learned Single Judge cannot be sustained. Unfortunately, before the learned Single Judge, attention to Grand Slam International was not drawn and the same does not find mention in the impugned judgment. - Decided in favor of revenue. - LPA No.519/2004 - - - Dated:- 13-12-2012 - Rajiv Sahai Endlaw,JJ. For the Appellants : Ms. Sonia Sharma, Adv. For the Respondents : None. JUDGMENT 1. This intra-court appeal impugns the judgment dated 16th January, 2004 of the learned Single Judge allowing W.P.(C) No.2438/2001 preferred by the respondents no.1 2 (respondent no.2 being the Director of the respondent no.1), by directing the appellant to register the Bill of Entry of the subject goods in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... foreign seller to respondent no.3 M/s Shiv Ganga Organic Chemicals Ltd. and who had not retired the documents which were returned back to the said foreign supplier; (b). that the said foreign seller thus drew fresh Bill of Lading and negotiated the same through the bank in the name of the respondent no.1; (c). that the respondent no.1 on receipt of the said fresh Bill of Lading with respect to the goods aforesaid applied for amendment of the Import General Manifest which originally stood filed in the name of the respondent no.3; (d). that after getting the Import General Manifest amended, the respondent no.1 filed the Bill of Entry under Section 46 of the Customs Act, 1962; (e). that the appellant however did not register the Bill o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vt. Ltd. was found to be indulging in importing zinc ingots under DEEC Scheme with an obligation to export 100% pure zinc oxide but diverting imported goods to local market in violation of the said Scheme; thus the Bill of Entry filed by the respondent no.3 with respect to the subject goods was seized to prevent evasion of Customs duty. It was also pleaded that the Directors of respondent no.3 had been absconding. We may at this stage notice that the respondent no.3 was ex parte before the learned Single Judge and has inspite of service through publication not appeared before us also. It was further the plea of the appellants in their counter affidavit that in view of the cancellation of the amendment to the Import General Manifest, the goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve permitted the respondent no.1 to clear the goods on filing of such Bill of Entry and payment of appropriate duty of Customs and the appellants ought not to have prevented the respondent no.1from doing so; (vii). that once it was held that the respondent no.1 was entitled to clear the goods and had been wrongly prevented from doing so, it is the appellant who should bear the demurrage. 7. Counsel for the appellant has confined the arguments only to the extent the liability for demurrage has been foisted on the appellant. With reference to Section 46(3) of the Customs Act, 1962, it is contended that the appellant was not at fault in not registering the Bill of Entry of the respondent No.1 on the ground that the earlier Bill of Entry wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the judgments aforesaid. Resultantly, the judgment of the learned Single Judge cannot be sustained. Unfortunately, before the learned Single Judge, attention to Grand Slam International was not drawn and the same does not find mention in the impugned judgment. 10. The appeal is accordingly allowed and the judgment dated 16th January, 2004, to the extent holding the appellant liable to bear the demurrage charges in respect of the goods in question, is set aside. The demurrage charges be accordingly recovered from the respondents No.1 2. If the appellant has already paid the demurrage charges, the respondents No.1 2 are directed to, within four weeks of a demand being made by the appellant together with proof of payment of demurr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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