UNION OF INDIA Vs. M/S. BINNY LIMITED

JUDGEMENT

(1.) Heard Mr. Thomas Mathew Nellimoottil, Additional Central Government Standing Counsel for the Appellants and Mr. Antony Dominic for the Respondent.

(2.) The Writ Appeal is filed against the judgment in O.P. 16341 of 1997 dated 16th February 1998. The said Original Petition was filed by the Respondent to call for the records leading to Exts. P-1, P-3, P-5, P-7 and P-9 and to quash the same and to declare that the Respondent is not liable to pay any amount towards the alleged duty in its capacity as steamer agent and also to direct the Appellants to forbear from appropriating any amount towards the alleged duty liability in respect of the duty on ships stores of vessel M.T. Astro Aries from the deposit account maintained by it with the Customs Department. The Original Petition was resisted by the Appellants, who filed their counter.

(3.) G. Sivarajan, J., by his judgment dated 16th February 1998, allowed the Original Petition on the ground that the proceedings of the Assistant Commissioner of Customs (Import and Bond) Customs House, Cochin are hit by the provisions of Section 28 of the Customs Act and, therefore, the learned Judge quashed the demand made in Exts. P-1, P-3, P-5, P-7 and P-9.