CAWASJI BEHRAMJI AND CO Vs. T J DLIMA

JUDGEMENT

(1.) This is a petition filed by Messrs. Cawasji Behramji & Co., carrying on business of shipchandlers and canteen suppliers.

(2.) It would appear that in the month of October, 1970 the petitioners had imported into India for re-export as ship stores or otherwise a consignment of 190 sunglasses.

(3.) When the said goods arrived at Bombay the petitioners prepared the necessary Bill of Entry for Bond dated 20th October, 1970 and made and subscribed to the following declarations on the said Bill of Entry :- "These goods are imported and declared on this Bill of Entry being W/H under Section 59 of the Customs Act, 1962, for re-export as ship stores or otherwise to a country outside India."