DWARKA PRASAD AGARWAL Vs. ASSISTANT COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) It appears that the process of the court is being abused of this Writ petition. The petitioner claims to have entered into a contract with a foreign party in Singapore for import of 200 M.Ts. of HDPE. (High Density Polythelene). The petitioner has not given any date, but has stated generally that in the month of June, 1986 the petitioner received intimation from the foreign party that the said goods had been shipped by the foreign party. The petitioner has stated that documents in connection with the aforesaid shipment was thereafter presented for payment to the banker of petitioner M/s. Bank of Madura Ltd., Brabourne Road, Calcutta and the documents were duly retired by payment of a sum of Rs. 8,72,000/- from the account of the petitioner.

(2.) Here again the dates are not mentioned. Whether any letter of credit was opened, if so, when, in whose name the bill of lading was made out, particulars of the contract and the date of retirement of the document, have not been mentioned at all.

(3.) It, however, appears that the vessel in which the goods came, arrived at Calcutta Port on 26th May, 1986 and a bill of entry was presented on behalf of Messrs. Inter Metal and Allied Co. on 27th May 1986. The goods had arrived by S.S. Virabhum and documents were produced by Messrs. Inter Metal and Allied Co. in support of its claim. On 28th May, 1986 the goods were unloaded from the vessels and customs duty was assessed on the goods that were unloaded.