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1976 (5) TMI 20

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..... ween January 4, 1970 and February 23, 1970, Transworld Marine Corporation was the Charterer of `Nancy Dee' under a Charter-party Agreement between the said Corporation and its disponent owner Redfern Shipping Co. Ltd. for grain lightening operations. 3.`Nancy Dee' arrived at the port of Paradip on January 4, 1970. The Everett Steamship Corporation, agents of the Charterer, engaged the vessel. The vessel was redelivered to the owners on February 23, 1970. 4.On February 27, 1970 the vessel was taken on charter by the Yama-shita Shinnion Steamship Co. Ltd. whose Calcutta agent was Great Eastern Shipping Co. Ltd. Their Paradip agent was International Clearing and Shipping Agency. The vessel was ready for delivery to the next charterers, but .....

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..... `Daughter Vessels' was imported cargo and the `Daughter Vessels', according to the appellant were performing the duties of the `Mother Vessels'. 8.`Nancy Dee' was one of those `Daughter Vessels'. By the Charter Party Agreement it was provided that `Nancy Dee' was to load cargo from the `Mother Vessels' to its maximum safe draft and then at the instructions of the Charterer it would proceed to discharge the cargo in the manner indicated above. 9.Between January 4, 1970 and February 23, 1970, `Nancy Dee' loaded cargo being grain and wheat from three Super Tankers `Overseas Joyce', National Defender and `Western Hunter'. These Super Tankers were the `Mother Vessels' in Paradip and in Sandheads. After unloading cargo `Nancy Dee' proceeded .....

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..... he carriage of goods or passengers between any, port or airport in India and any port or airport outside India, whether touching any intermediate port or airport in India or not. 13.Section 2 (23) of the Act defines `import'. `Import' with its grammatical variations and cognate expressions, means bringing into India from a place outside India. 14.Section 2 (33) of the said Act defines `prohibited goods' which means any goods the import or export of which is subject to any prohibition under this Act or any other law for the time being in force but does not include any such goods in respect of which the conditions subject to which the goods are permitted to be imported or exported have been complied with. 15.Section 12 of the Customs Ac .....

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..... ji, learned Counsel appearing for the respondents contends that `Nancy Dee' was not a foreign going vessel within the meaning of Section 2(21) during the material period. At the relevant time she was carrying goods from one port i.e. Paradip, in India to another port in India i.e. Kidderpore Docks. 20.According to Mr. Banerji under Section 2(21) the character of the vessel for the time being is relevant and not the character of the goods. He says that although `Nancy Dee' was flying a foreign flag she was for the time being engaged in carrying goods not between a port in India and a port outside India but solely within Indian Ports like Paradip or Sandheads to Kidderpore. Mr. Banerjee says further that a foreign going vessel in Section 2( .....

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..... Government of India had entered into only one contract for carriage of goods. There was only one principal which was carrying the goods. `Nancy Dee' was an agent of the foreign principal. The entire journey from a foreign port to the port of destination in India was one journey for carriage of imported goods and `Nancy Dee' took part towards the end in completing the journey. In other words, these Super Tankers were required to carry foodgrains from a foreign port to an Indian port, namely, either Paradip or Kidderpore Docks. The Super Tankers, by reason of their size and weight could not physically reach any of these ports. The Super Tankers waited outside the port although within Indian territorial waters. They unloaded their cargo to `Na .....

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