2020 (9) TMI 138

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....ond respondent. 2. The case of the writ petitioner is that one Tobbana (GH) Ltd., of Ghana had exported Cashew Nuts to the second respondent herein and during the course of transit, the said Ghana exporter had transferred the title in favour of the petitioner herein. In the typed set of papers, the petitioner has enclosed a draft copy of the bill of lading. The goods have since arrived in India, the second respondent herein had presented the necessary papers for clearing the goods. At this stage, the petitioner herein lodged their contentions and contended that the goods should not be released to the second respondent herein. The petitioner's request was not accepted by the first respondent. The first respondent by the impugned commu....

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....consumption or deposited in a warehouse, or the export goods have been exported, except on the basis of documentary evidence which was in existence at the time the goods were cleared, deposited or exported, as the case may be." 6. The pointed contention of the petitioner's counsel is that the aforesaid statutory procedure was not at all followed in this case. The petitioner would place reliance on an unreported decision made in C.M.A.No.1028 of 2007(Commissioner of Customs(Exports), Chennai V. M/s. Ishwar Impex and one other) dated 11.11.2009. The Hon'ble Division Bench held that when the question as to the ownership of the goods imported is substantially in issue, as such, the decision on that issue will have far reaching conseq....

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....ich he quantifies at Rs. 10,00,000/-. 10. I am not persuaded by the submissions of the petitioner's counsel. As rightly pointed out by the learned Standing counsel, even in the affidavit filed in support of this petition, it has been stated that the second respondent herein was the original importer. It is true that certain documents had been enclosed by the petitioner in the typed set of papers. It is noted that all the original documents are only with the second respondent. The learned Standing counsel submitted that as per Section 49 of the Customs Act 1962, the Customs authority cannot retain the goods beyond a period of 60 days. The Customs authorities are not concerned with the civil claims which the petitioner may have against....