MLC MARINE PTE LTD Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) Heard the learned Counsel for the parties. The learned Sr. Counsel for the Respondents fairly concedes that in the instant case it was due to very bad weather conditions the Barge and the Tug which were damaged, came to the shores of India. The learned Sr. Counsel for the Respondents is unable to prima facie show that this would amount to "import" as defined under the Customs Act, 1962, to make the Customs Act applicable in the present case.

(2.) Under these circumstances, Rule. There shall be interim relief in terms of prayer clause (b). The learned Sr. Counsel for the Respondents waives service.

(3.) The learned Sr. Counsel for the Respondents prays for stay of this order. Prima facie , the provisions of Customs Act do not apply in the instant case. Over and above, the Petitioners have been harassed for last several months by the Respondents, hence we decline to stay our order.