2020 (11) TMI 689

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....es respectively of the goods amenable to customs duty detailed in the plaint. The story of the plaintiff is that the firm deals in import of white synthetic thread waste and falls under the category of small scale unit, and alleged that the defendants refused to make delivery of the goods to the plaintiff in spite of having a valid import code dated 6-9-1982 and thus, was entitled to import of goods for use in its manufacturing unit. It is claimed that the plaintiffs have placed an order to M/s. R.S.M. Company USA for the supply of acrylic cotton system spun thread waste which was to be shipped to India and reach Bombay port in the month of June, 1984. Alleging that when the plaintiffs approached the warehousing authority after getting no o....

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....on 23(2) of the Customs Act as alleged? OPD (2)     Whether the plaintiff is entitled to the mandatory injunction prayed for? OPP (3)     Whether this Court has no jurisdiction to try this suit? OPD (4)     Whether the suit is not competent without notice u/s. 80 CPC? OPD (5)     Whether the suit is not properly valued for the purpose of Court fee and jurisdiction? OPD (6)     Relief. 3. The plaintiffs examined PW1 Gopal Dass, PW2 Inderjit Kumar, PW3 S.B.S. Matharu, PW4 Dilbag Singh Assistant from Warehousing Corporation, PW5 Rajnish Kumar Attorney of the plaintiff and in the process proved....

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....a letter in writing to this effect. It is there in the stand of the defendants that the Collector, Central Excise and Customs vide his letter dated 25-2-1986 disallowed clearance of the goods on payment of duty as the title of the goods passed on to the customs department in terms of Section 23 of the Customs Act and therefore, the goods became the property of the Government on account of relinquishment of the title over the goods by the plaintiff. More so, Section 128 of the Customs Act, 1962 provides remedial action against such orders by way of appeal to the Commissioner (Appeals). 7. To the very specific query of the Court, Learned Counsel for the respondents could not show any such document or evidence that they have availed of....