JK INTERNATIONAL PTY LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner is a company incorporated in Australia. Pursuant to a contract with one M/s. Trimurti Group of Companies, the petitioner entered into an agreement with the buyers nominated by the said Group and brought a cargo of red lentils. Respondent no.8, M/s. Uma Exports Limited, signed and forwarded its contract through Trimurti on January 20, 2023. To perform its obligations under the Sale Contracts, the petitioner chartered the vessel M.V. Darya Ganga and informed via e-mail message dated March 20, 2023 to its Indian buyers through their dealing broker about the said vessel having been chartered to perform the carriage of the designated cargo. Accordingly, the cargo was sent to Kolkata. On or about May 24, 2023, the respondent no.10, the shipping agent filed "Import General Manifest" (IGM) and Cargo Declaration with the Kolkata Customs in anticipation of the arrival of the vessel, in compliance of Sec. 30 of the Customs Act, 1962.

(2.) The respective buyers, that is, respondent nos.7, 8 and 9 had also filed their Bills of Entry as per the provisions and regulations of the Customs Act with respect to the above IGM, to complete the requirements for import of the cargo with the Customs Authorities between May 24 and May 30, 2023.

(3.) However, on June 6, 2023 and after the vessel had already carried the cargo safely up to the Sandheads of the Haldia Dock Complex on June 5, the broker M/s. Trimurti Group sent an email message to the petitioner, 2023, informing that they would not be able to sell the cargo and raised a quality dispute.