ANGUS CO LTD Vs. DEPUTY COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) The petitioner M/s. Angus Company Ltd. act as Steamer Agents for vessels of M/s. Waterman Steamship Corporation of U.S.A. in the Port of Calcutta. On or about April 22, 1981, "M.V. Robert Elee." of the said Steamship Corporation arrived the Haldia Docks within the Port of Calcutta carrying imported cargo to be discharged at the said Port. The vessel being a LASH vessel carried several LASH barges in which the vessels cargo had been loaded. At Haldia the said LASH barges were unloaded from the vessel and were then towed to the Port of Calcutta for discharging their cargo at the Calcutta Docks. The said vessel carried inter alia eight consignments of brass scrap long pales in 286 bundles which had been loaded in three LASH barges. Particulars thereof have been set-out in paragraph 2 of the petition.

(2.) A continuous survey was arranged by the petitioner on behalf of their foreign principal in respect of the discharge of the said Consignments of brass scrap and such survey was conducted by M/s. Inspection & Testing Company (India) Private Ltd. The said Surveyors maintained a Barge Unloading Report or Cargo landed from the said barges including the cargo relating to the said eight consignments. The Surveyors submitted a final report of the survey dated May 22, 1981, prepared on the basis of the Barge Unloading Report. A copy of this certificate is annexed to the petition and marked with the letter 'A'. It appears from the said Survey Report that all the cargo representing the said 286 bundles were discharged from the said three barges in the Docks at Calcutta including 46 bundles under Line No. 103. This will also be apparent from the chart set-out in paragraph 4 of the petition. The Calcutta Port Trust also issued landing receipts in respect of the said cargo copies of which are annexed to the petition and marked with the letter 'B'.

(3.) On October 26, 1981 the Port Trust issued its Outturn Report in respect of the said consignment of 46 bundles under Line No. 103. This Outturn Report copy of which is Annexure 'D' to the petition did not tally with the Survey Report submitted by the petitioner's Surveyors as well as the landing receipts of the Calcutta Port Trust.