2013 (1) TMI 741

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....and style of Pradeep & Company. The petitioner claims to be the sole proprietor of Pradeep & Company. 3. According to the petitioner, the petitioner is engaged in the business of import and export at Nepal. However, Nepal being a land-locked country and by reason of the existing treaty of transit between Union of India and Government of Nepal, Union of India has been providing corridor to the goods imported into Nepal through sea. 4. According to the petitioner, in usual course of business, a consignment of 500 cartons of small cardamom weighing 1,000 kgs. was shipped to the petitioner to N.S. Dock, Kolkata from Singapore under Bill of Lading No. SG CCUCTB 754, dated 15th August, 2012 against a letter of credit. 5. In the ....

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....tter dated 19th September, 2012, the Assistant Commissioner of Customs informed the petitioner that the request of the petitioner for release of the consignment was under consideration. The delay in release of consignment was apparently on account of formalities by reason of untoward incident of pilferage from the loaded container. The petitioner was informed that the petitioner had to submit no objection certificate from the police department. 11. By a letter being F. No. S155(Misc)-02/2012/S186-32/2012A(N), dated 15th November, 2012, the Assistant Commissioner of Customs, Appraising Nepal Unit, Customs House, Kolkata, informed the Officer-in-Charge, West Port Police Station that the Kolkata Port Trust Authorities had no objection in....