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

2017 (8) TMI 808

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as also been recognized to be entitled to approach the High Court under Article 226 of the Constitution of India, in the event of violation of human rights. In the present case, the right to transport the goods from the port of Kolkata to the territory of Nepal has been claimed to be violated by the action or the non-action of the State authorities. Essentially it is a right having its foundational basis and emanating out of Article 19(1)(g) of the Constitution which the petitioner is seeking to enforce. Article 19(1)(g) is available to a citizen of India. Its availability has been extended to juristic persons constituted under the laws of India. A foreign company cannot be allowed to invoke Article 226 founding its claim on the violatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Indian authorities owe an obligation for safe transport action of the goods from the port of India to Nepal. Since the goods were lost to the petitioner in transit in India for no fault of the petitioner, the customs authorities cannot make any demand upon the petitioner. The demand made by the customs authorities dated March 26, 2002, therefore, has to be quashed. The customs authorities having acted in violation of the treaty and statutory obligation, a writ petition is maintainable by a foreign national for redressal of its grievance in a Court of law in India. In support of the proposition a writ petition is maintainable, learned Advocate for the petitioner has relied upon All India Reporter 1993 Punjab and Haryana Page 162 (Saeid Rez .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Nepal. The petitioner had furnished such undertaking. Admittedly, the goods did not reach Nepal. The customs authorities, therefore, has acted in terms of Clause 9A of the treaty and has demanded the payment in terms therewith from the petitioner. The action of the customs authorities in making such demand cannot be termed as arbitrary or in violation of Article 14 of the Constitution. Therefore, the writ petition should be held not maintainable, and in any event, the demand made by the customs authorities contained in the impugned notice dated March 26, 2002 cannot be said to be bad. 5. The petitioner claims to be a private limited company incorporated in Nepal. It claims to be engaged in the business of manufacturing at Nepal. It was i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... .M. Seshadri (supra) has held that, the word person in Article 14 includes not only human beings but also juristic person such as Corporation. In Power Measurement Limited (supra) it has been held that, a foreign company cannot claim violation of Article 14. In that case a foreign company had applied for tender floated by an Article 12 authority. Such authority had preferred a domestic company over a foreign company although the bid of the domestic company was the second lowest. In such circumstances, it has been held that, the foreign company cannot claim violation of Article 14 independent to Article 19(1)(g) of the Constitution. It has also held that, fundamental rights which are available to the citizen of the country cannot be extend .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lcutta, in the event of the goods not reaching Nepal . 9. The petitioner was taking goods in terms of Clause 9A of such memorandum. It had submitted an undertaking to the customs authorities. The goods not having reached Nepal in terms of the undertaking given by the petitioner to the Commissioner, it became liable to pay the amount specified. The petitioner not having paid such amount, the customs authorities have issued the demand notice. It has not been demonstrated and even contended that, the demand by the authorities was in excess of their entitlement or beyond the undertaking given by the petitioner. Such demand by the customs authorities cannot be termed as arbitrary or unreasonable or violative of Article 14. 10. The treaty d .....

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