LAWS(BOM)-2007-8-274

DELUXE PETROCHEM PVT LTD Vs. COMMISSIONER OF CUSTOMS

Decided On August 02, 2007
Deluxe Petrochem Pvt Ltd Appellant
V/S
COMMISSIONER OF CUSTOMS Respondents

JUDGEMENT

(1.) Rule. Heard forthwith. The petitioners were successful bidder in an auction for disposal of the imported goods of Respondent No. 5 by Respondent Nos. 1 and 2. One of the terms of sale was that the sale had to be confirmed by respondent No. 3 within 20 days failing which, the petitioner has to apply for refund of the money deposited. The sale was not confirmed.

(2.) In the meantime the Respondent No. 5 applied for release of the goods. It is their case that they could not so apply on account of various reasons as set out in the application. In view of the application moved by the respondent No. 5, the respondent Nos. 1 and 2 choose not to allow the petitioners to remove the goods. The Petitioners have approached this Court on that count.

(3.) We have heard learned Counsel for the parties. In the first instance once the sale was not confirmed and in the meantime the persons who were entitled to release the goods have applied, in our opinion the actions of respondent Nos. 1 and 2 cannot be faulted. We also find that from the affidavit of D.L. Muthe, Assistant Commissioner of Customs that in the meantime the duty payable has been assessed at Rs. 18,80,386.98 paise.