HEILGERS LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) M/s. Heilgers Ltd., 1, India Exchange Place, Calcutta -700001 had presented six appeals in the Registry on the 30th January, 1984. The particulars of the same are as under: -

(2.) The said appellate order was communicated to the appellant on 19th September, 1983.

(3.) IT may be stated in this connection that one of the important questions involved in the said order of the learned Collector (Appeals) is as to whether Section 116 of the Customs Act, 1962 is applicable to "Nepal Cargo" that is to say the cargo shipped from a foreign country to a consignee in Nepal. There is already a Judgment of the Division Bench of the Hon'ble High Court at Calcutta in Birendra Bahadur Pandey v. Gramophone Company Limited and Ors. which was delivered by the Hon'ble Mr. Justice Sabyasachi Mukharji and the Hon'ble Mr. Justice Subhas Chandra Sen on 9th ands 10th February, 1983 holding inter alia that Nepal being a landlocked country not having a port of its own and having regard to the provision of the Indo -Nepal Treaty, such cargo cannot be regarded as cargo meant for importation into India and as such, the Customs Act, 1962 was not applicable to the same. Another important point involved in the matter is as to whether Section 116 of the Customs Act, 1962 which deals with dutiable cargo is at all applicable to goods, which, if landed would not have been chargeable to duty.