LAWS(BOM)-2001-7-166

GOODWILL ELECTRONICS Vs. UNION OF INDIA

Decided On July 30, 2001
Goodwill Electronics Appellant
V/S
UNION OF INDIA Respondents

JUDGEMENT

(1.) A show cause notice dated 31-7-2000 came to be issued to the petitioners proposing to levy duty the on the goods imported by them under the Bill of Entry filed by them on 13-3-2000. The said show cause notice came to be adjudicated and order came to passed by the Commissioner of Customs (Adjudication) on 27-2-2001 and the proceeding initiated against the petitioners came to be dropped. In view of this, on 4-4-2001, the petitioners for the first time wrote to the Commissioner of Customs (Import) to release the goods in compliance of the adjudication order passed. However, till today, they have not been released. The said order is not even challenged. Hence this petition.

(2.) The learned Counsel appearing for the Mumbai Port Trust is right in pointing out that under Section 58 of the Mumbai Port Trust Act, 1963, the Port Trust is entitled to recover the demurrage charges before release of the goods. The question is, who is responsible for the same, Prima facie, in view of the judgment of Apex Court, between Shipping Corporation of India Ltd. v. C.L. Jain Woolen Mills and Ors., 2001 129 ELT 561 the Supreme Court observed as under :

(3.) In view of the above, we pass the following order :-