AJANTA ARTS COMPANY Vs. UNION OF INDIA

JUDGEMENT

(1.) The present petition has been filed under Article 226 of the Constitution of India for issuance of a writ of mandamus directing respondent No. 2 (Container Corporation of India Ltd.) to hand over the delivery of a consignment of Pig Bristles (imported in Container No. HDMU 2368478 (LOT No. - 106)) to the petitioner as well as a writ of prohibition, restraining respondent No. 2 from handing over the delivery of the said goods to any other person.

(2.) The facts leading to the filing of this writ petition are that a consignment of 'pig bristles' arrived at Inland Container Depot (ICD), Tuglakhabad on 11.08.07, in Container No. HDMU 2368478. Learned Counsel for the petitioner submits that under Section 46 of the Customs Act, 1962 (hereinafter referred to as "the Customs Act") the importer of any goods is required to file a Bill of Entry and present it to the officer concerned in the prescribed format. Once such Bill of Entry is filed, if the goods are imported, and duty payable has been paid thereon, clearance may be given thereof under Section 47 of the Customs Act.

(3.) Learned Counsel for the petitioner submits that, no Bill of Entry (hereinafter referred to as "B/E") was filed in respect of the said consignment of 'pig bristles' that had arrived in the Container No. HDMU 2368478, by any person, neither was the said consignment claimed by any importer and it remained un-cleared in the warehouse of respondent No. 2, who was the custodian of the said goods. It is submitted that Section 48 of the Customs Act deals with procedure in cases where goods are not cleared from the warehouse or transit within 30 days after they are unloaded. Section 48 reads as under: