CALCUTTA SHIPPING BUREAU Vs. CALCUTTA PORT TRUST

JUDGEMENT

(1.) In this writ petition the petitioners challenge two separate demand notices issued by the Calcutta Port Trust Authority.

(2.) Before adverting to the rival contentions a brief reference to the facts, is needed for proper appreciation of the contentions raised in the petition. The petitioner No. 1 acts as a Clearing and Forwarding Agent at the Port of Calcutta in pursuance of a licence granted by the Commissioners for the Port of Calcutta. In the usual course of business, the petitioner No. 1, for the purpose of clearance of 2073 Bales of Viscose Stapple Fibres imported by one General Industrial Society Ltd. per vessel S. S. 'Triton' at the Port of Calcutta, submitted the invoices raised by the Foreign Seller, Bills of Lading and Certificates of Origin. Along with the aforesaid documents the petitioner No. 1 also filed the Bills of Entry in the prescribed Form with the appropriate department of the Customs for obtaining assessments of customs duty. The Customs Authorities assessed the quantum of duty payable and the petitioner No. 1 paid the same. Subsequently after obtaining the documents from the Customs Authorities the same were submitted along with the import delivery challans for payment of landing and delivery charges. Jetty challans were duly presented to the Calculator for calculation. The contents of the jetty challans in the usual course would have to be scrutinised by the Calculator of the Port Trust Authority upon consideration of the Bills of Lading, Bills of Entry and the Jetty Challans. In the normal course of events, if any discrepancy occurs, the Calculator is to point the same out and to reassess the port charges. In the facts of this case the petitioners on the basis of the documents referred to above calculated the same at Rs. 37,403.83 p. being the amount of port charges on account of the aforesaid 2073 Bales and the Calculator confirmed the accuracy and correctness of the details of the aforesaid consignments and upon such confirmation the petitioner No. 1 duly paid the port charges. Incidentally the Cash Department also has had the occasion to check the correctness of the charges to be payable by the Clearing and Forwarding Agents and on such payment, in accordance with the usual procedure, all the documents including the cash receipt were produced before the Head Clerk who thereupon issued a shed delivery order as also the gate pass to enable the petitioner No. 1 to obtain delivery of the aforesaid 2073 Bales of Viscose Stapple Fibres. The clearance was completed by about 12th Feb. 1980.

(3.) Subsequently, after a lapse of about two years two letters of demand were raised by the respondent, Port Trust Authority claiming thereby a total sum of Rs.1,73,886.55p. Along with the said letter of demand the respondent Port Trust Authority also made it known that the measurement in respect of the two Bills of Entry were respectively 1637 and 1651 cubic metre in place and stead of 633.648 and 639.174 cubic metre as was submitted by the petitioner No. 1. It is this demand notice which is under challenge in this writ petition.