TaxTMI 
TaxTMI 
2021 (2) TMI 906
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....20 and 19.05.2020 (Annexures P-8 to P-10). Another company known as Dynamic Kraft Papers Private Limited, Mumbai, placed an order for supply of 5000 metric tons of waste paper with the petitioner, which was shipped under bill of lading dated 11.04.2020 (Annexure P-12). One more company known as Silverton Pulp & Papers Private Limited, Muzaffarnagar, U.P., placed an order for supply of 3500 metric tons of waste paper with the petitioner, which was shipped by the petitioner under six bills of lading dated 08.04.2020, 08.04.2020, 10.04.2020, 10.04.2020, 10.04.2020 and 10.04.2020 (Annexures P14 to P-19). Goods in the containers were shipped on different dates by the petitioner from the ports of United States of America, which were unloaded at Mundra Port at Gujarat, a notified port of the Custom Department, from where these containers were loaded in rail and delivered at Inland Container Depot (for short 'ICD'), Sonepat. 2. As per the procedure, the consignees have to take the delivery on reaching of the consignments in containers from ICD, Sonepat, after taking clearance from Custom Department and completion of other formalities. The consignees, because of COVID-19 pandemic....
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....anted to the petitioner for completing all legal formalities so that the new customer (Kailashi Devi Pulps & Paper Products) may be in a position to take delivery of containers. Petitioner wrote another letter to the respondents on 05.01.2021 requesting to hold the delivery of goods upto 31.01.2021 so that the requisite formalities could be completed and the goods may be released to the new customer. The Deputy Commissioner (Customs), ICD, Sonepat - respondent No.3, on consideration, partly accepted the request dated 05.01.2021 and conveyed a letter dated 08.01.2021 that the time for delivery has been extended upto 15.01.2021 and thereafter, no further time would be extended. On 14.01.2021, another request letter was sent to the Commissioner of Customs, ICD, Sonepat, New Delhi - respondent No.2 , to which no response has been received. Petitioner is aggrieved and dissatisfied with the letter dated 08.01.2021 (Annexure P-23) received from the Deputy Commissioner (Customs), ICD, Sonepat - respondent No.3, which has not extended the time upto 31.01.2021 to complete the procedural formalities despite the request letter dated 14.01.2021. This has led to the filing of the present writ pe....
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....nths of May and June of 2020. Four bills of lading, for which the bills of entry have yet not been filed, have bills of lading for the months of April and May of 2020. As the importers did not show up for clearing the imported goods contained in 113 containers lying in the ICD, Sonepat. Notices were issued to the importers after one month of the arrival of the goods at the port as per Section 48 of the Customs Act, 1962. Custodian i.e. M/s DICT, ICD Sonepat, had sent three notices to each of the importers in due course of time but without any response. Thereafter, on 19.09.2020, the Custodian informed that the importers have not shown up to clear the goods and therefore, permission be granted for cutting the seal of 113 containers, which was so granted by the Deputy Commissioner (Customs), ICD Sonepat - respondent No.3 on 23.09.2020. The examination of containers was conducted by the Examining Officer in due course of time and thereafter, the Custodian, vide letter dated 14.10.2020, as per the no objection certificate for valuation given by the Deputy Commissioner (Customs), ICD Sonepat - respondent No.3, submitted valuation report for 113 containers containing waste paper. On r....
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....norms laid under CBIC Circular No.49/2018-Customs, dated 03.02.2018 for disposal of imported goods, has been followed and fully complied with. Reference has been made to Section 46 of the Customs Act, 1962, to contend that the bills of entry and IGMs respectively have been filed by the importer. As the importer has filed the bills of entry/IGMs either itself or through its Customs House Agent (CHA), it is apparent that the importer is the owner of the goods and the same belongs to it. Thus, it is the importer, who is liable for the payment of the custom duty and other taxes to the Department and not the supplier i.e. the petitioner. Petitioner being not the importer of the goods nor has it filed bills of entry for importing the above-mentioned goods is only a supplier and is requesting for change of IGMs so that the goods can be imported by the other buyers other than the importers, which cannot be accepted at the outset. However, Section 149 of the Customs Act, 1962, clearly states that any amendment can only be allowed by the Competent Authority, if a bill of entry or a shipping bill or bill of export shall be so authorized to be amended after the imported goods have been cleared....
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....stodian of the goods proceeded to comply with the requirement of statute and got the proper no objection certificate and clearances with regard to opening of the seal, inspection of the goods, valuation thereof and ultimately no objection for auctioning of the imported goods i.e. waste paper contained in 113 containers. The process of online auctioning through MSTC was conducted on 05.11.2020 by the Custodian. It is, thereafter, the petitioner who is the consignor, for the first time, wrote a letter dated 06.11.2020, which was received in the office of respondent No.3 on 10.11.2020 requesting him for cancellation of the auction process. This clearly shows that the petitioner had been sitting over the matter. That apart, in this letter dated 06.11.2020, it had further been requested to grant them time to submit the documents required for amendment of IGMs and for permitting the change of buyers' name to other buyers than the importers, which request was declined through letter dated 17.11.2020 by respondent No.3 in the light of the fact that the goods contained in 113 containers have already been auctioned as per Section 48 of the Customs Act. 12. Thereafter, petitioner again....