S GANESAN Vs. ASSISTANT COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The prayer in the writ petition is for the issue of mandamus forbearing the respondent-Assistant Collector of Customs, Tuticorin, from bringing the cargo referred to in the petition snipped from Singapore to the petitioner and now lying at the Tuticorin Port, to auction till the survey by the Insurance Company is completed.

(2.) According to the petitioner, he placed an order with Raja Timber Trading Private Limited at Singapore for purchase of timber logs and 1090 pieces of timber logs were shipped per M.V. Mizoram on 263.1992 from Singapore to Tuticorin Port under the invoice. The bill of lading was sent to credit term and the bill of exchange was accepted by the petitioner. The said ship carried another 3629 pieces of timber logs under the bills of lading Nos. S/TUT-4, S/TUT-5, S/TUT-6 and S/TUT-8 from the same shippers to the petitioner under different invoices. On 6.4.1992 the clearing and forwarding agents reported short landing of 1922 pieces and damage. Hence, the petitioner informed the ship owner and the insurance company to arrange for survey. In the meantime, United Commercial Bank at Singapore which advanced money against the bills of lading to the shippers for 3629 pieces, by their letter dated 7.8.1992 gave instructions to port and shipping agents not to deliver the cargo relating to any one of the bills of lading till the survey by the Insurance Company is completed as there was report about the short-landing and damage in respect of several logs.

(3.) The petitioner's prayer for directing the customs authority not to bring the timber logs to auction till the Insurance survey is completed is on the footing that unless the survey is completed, he will not be in a position to ascertain the value of the goods and he should not be made to pay the duty on the value mentioned in the bill. There is no substance in the contention. If the petitioner has got any grievance against the short-landing, he must take proceedings against the persons who are responsible for such short-landing and damage caused to the timber logs and he cannot avoid payment of customs duty to the Customs Department.