TaxTMI 
TaxTMI 
2017 (8) TMI 808
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....s a company incorporated in Nepal. The petitioner had imported goods. In accordance with the treaty existing between Nepal and India, the petitioner had transported such imported goods from the port of Kolkata to Nepal. The goods were being transported by road on a lorry. The goods were stolen while in transit. A First Information Report had been lodged by the Criminal Investigation Department, West Bengal in respect of such loss. The goods were never recovered. The Indian authorities owe an obligation for safe transport action of the goods from the port of India to Nepal. Since the goods were lost to the petitioner in transit in India for no fault of the petitioner, the customs authorities cannot make any demand upon the petitioner. The de....
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....n the Government of Nepal and neighbouring countries as amended up to July, 2010. He has referred to Clause 9A of such treaty. He has submitted that, the petitioner was required to furnish, to the satisfaction of the Commissioner of Customs, a legally-binding undertaking that the amount equal to the difference between the market value of the goods in India and their C.I.F. value shall be paid, on demand, to the Commissioner of Customs, in the event of goods not reaching Nepal. The petitioner had furnished such undertaking. Admittedly, the goods did not reach Nepal. The customs authorities, therefore, has acted in terms of Clause 9A of the treaty and has demanded the payment in terms therewith from the petitioner. The action of the customs a....
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....ons who are Indians. A juristic person carrying on business in India has been recognized to be entitled to maintain and obtain relief under Article 226 of the Constitution. A foreign national, has also been recognized to be entitled to approach the High Court under Article 226 of the Constitution of India, in the event of violation of human rights. 7. Saeid Reza Moein (supra) has recognized the right of a foreign student to invoke Article 226 for protection of its rights. R.M. Seshadri (supra) has held that, the word "person" in Article 14 includes not only human beings but also juristic person such as Corporation. In Power Measurement Limited (supra) it has been held that, a foreign company cannot claim violation of Article 14. In th....
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.... to the Treaty of Transit between Nepal and India provides in Article 9A as follows : "9A. For goods other than those specified as sensitive by the Government of India in terms of paragraph 9 above, the importer furnishes, to the satisfaction of the Commissioner of Customs, Calcutta a legally-binding undertaking that the amount equal to the difference between the market value of the goods in India and their c.i.f. value shall be paid, on demand, to the Commissioner of Customs, Calcutta, in the event of the goods not reaching Nepal". 9. The petitioner was taking goods in terms of Clause 9A of such memorandum. It had submitted an undertaking to the customs authorities. The goods not having reached Nepal in terms of the undertaking....