2009 (6) TMI 912

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....nter alia, challenged a show cause notice dated 4th September, 2001 issued to the petitioner under Section 116 of the Customs Act, 1963. 2. The petitioner claims to carry on business as steamer agent, inter alia, at the port of Kolkata. 3. In or about November, 1999, the vessel, MV Far East arrived at the sandheads for the purpose of discharging a consignment of white crystal sugar. It is st....

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....s alleged that by reason of the aforesaid arrangement between the consignee and the vessel owner, the Port Trust authorities were not involved with the discharge which did not take place within the port area. It, however, appears that the said consignee, Stephen Commercial lodged a complaint alleging short landing. Pursuant to such complaint the insurers of the consignment, United India Insurance ....

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....arrived at the Sagar Anchorage and Diamond Harbour Anchorage and discharged the entire cargo into private barges. The Kolkata Dock System was no way concerned and not in a position to issue Out Turn Report. 8. By an order dated 11th September, 2006 in an appeal preferred by the respondent authorities, the Division Bench directed the respondents authorities to file their Affidavit-in-opposition ....