N C ALEXANDER Vs. CHIEF COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) The Petitioner is a trading in fruits by importing them from various countries, including the United States of America. He also does business in local sales in fruits. He has been importing apples from the United States of America for the past seven years, on the basis of the contracts entered into with the suppliers. Almost all the imports of the apples had been made through Chennai Seaport in specially refrigerated containers, as the goods are highly perishable in nature. The goods had been duly assessed and cleared by the customs and the port authorities, on payment of the appropriate duty. For the purpose of carrying on the business, by importing fruits, the Petitioner has been allotted the Importer Exporter Code No. 0403001013, by the office of the Zonal JDGFT, Chennai.

(2.) It has been further stated that the Petitioner is also assessed to income tax. The import of apples, 3 especially, from the United States of America, has been on the basis of the contract entered into with the foreign supplier, namely, M/s. F.C. Bloxom Company Produce, Seattle, Washington, United States of America. Such contracts are duly registered and certified as public documents, validated under the Hague Convention of the United nations, 1961 and it has the same meaning, as defined under Section 74 of the Indian Evidence Act, 1872.

(3.) It has been further stated that the foreign supplier had started dispatching fresh apples, as per the terms of the contract, by raising commercial invoices for the supply of 16688 cartons of 'Red Delicious Apple' of "First Fruits" brand, of different counts and variety. The unit price of the apples that had arrived from the United States of America varies from U.S. Dollars 11 to 15 and the total consideration payable by import of the apples works out to U.S. Dollars 2,28,924/-, which ought to be remitted within 15 days of the arrival of the consignment, as per the terms of the contract with the Petitioner's bankers.