1989 (9) TMI 368

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ore they are disposed of by a common judgment. 2.. The petitioners purchased the goods in dispute from the Pondicherry Distilleries, Pondicherry, as per exhibit P7. These goods were being transported from Pondicherry, to Mahe in a vehicle. The vehicle carrying the goods has to pass through Karnataka State and State of Kerala. When the vehicle reached the check-post at Kootupuzha, the Inspector ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y to Mahe is not disputed. That the petitioners purchased these goods from the Pondicherry Distilleries and as such they have become the absolute owners, again is not in dispute. If that be so, the observation in the notice that the declaration has not been signed by the consignor is erroneous, the counsel for the petitioners submits. 5.. The word "consignor" is not defined. The rules of interp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "transmit, send by rail, etc., to (person), whence consignee"-The Concise Oxford Dictionary. "Consignor" therefore means the one who consigns the goods from one place to the other. The consignor in the context therefore can only mean the one who consigns the goods. May be that the consignor has purchased the goods from a manufacturer or a person who is dealing in the said goods. That does not mea....