PARADIP PORT TRUST Vs. UNION OF INDIA

JUDGEMENT

(1.) THE Paradip Port Trust, the petitioner in course of his business had imported certain electric spares for their H.S.D. 'Konark' which was shipped by the vessel 'Indian Prestige' from Hamburg to Calcutta vide Bill of Ladding No. 41 dated 4.9.1976. The vessel arrived at Calcutta on 3.11.1976.

(2.) THE petitioner's case is that while the goods were lying in the portshed at Calcutta, a Survey was done by the General Surveyors of India on 15th, 17th and 19th of September, 1977 which reported certain damage and shortage in the said consignment After the survey, goods were brought by the petitioner's Dredger 'Konark' from Calcutta to Paradip. At Paradip when the goods were taken to the Central Stores of the Petitioner it was found that there were further damages and shortages over and above the survey report of the General Surveyors of India made in Calcutta. Consequently National Insurance Company (the insurers) appointed another Surveyor, who furnished his preminary survey report on 18.3.1978.

(3.) ON 1.5.1978, a preliminary claim was made on behalf of the petitioner for refund of the duty on account of the shortage and damage caused to the imported consignment. This application was received by the Assistant Controller of Customs, Calcutta on 5.5.1978 after the expiry of six months from the date of payment of the duty (i.e., 27.7.1977). The application that was made to the Assistant Collector of Customs is made Annexure 1 to the writ application which does not show under which provision of the Customs Act this application for refund was made. On perusal of this Annexure 1, it is found that the claimant asked for refund of duty for the shortage and the damage caused to the consignment. This refund of duty was made on the basis of the Survey report made at Calcutta Port and did not include the shortage and damage subsequently discovered at Paradeep. The report of survey made at Paradeep was awaited.