2009 (3) TMI 51

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.... Taipei (for convenience, "EMC") carrying on business of carriage of goods by sea. In July, 1999, EMC chartered slot/portion in the vessel M.V. Express Nilgiri for carriage of the consignment into Mumbai. It was consigned to one Blue Star Limited. On 15/7/1999, in anticipation of arrival of vessel M.V.  Express Nilgiri, M/s. Patvolk, who were the Main Line Agents of vessel M.V. Express Nilgiri, filed an Import General Manifest (for convenience, "the IGM") No.2214 wherein the container was manifested under Item No.29 for and on account of petitioner 1.  However, the container was not loaded on vessel M.V. Express Nilgiri. It was loaded on board another vessel i.e. M.V. Bux Moon travelling to Mumbai. M.V. Bux Moon arrived in Mumbai ....

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.... seeking cancellation of Item No.29. On 23/8/2002, the Deputy Commissioner of Customs wrote to petitioner 1 confirming cancellation of Item No.29. On 3/10/2002, the Bombay Port Trust took cognizance of the cancellation and issued an amended Outturn Report. 5. In the meantime, petitioner 1 filed an appeal against respondent 4's order dated 19/3/2002. Petitioner 1 placed the cancellation of Item No.29 before respondent 3. On 1/9/2004, respondent 3 dismissed the appeal on the ground that letter of cancellation of Item No.29 in the IGM was not produced before respondent 4. On 25/1/2007, petitioner 1 received a demand notice from respondent 4. The petitioners then filed Writ Petition No.587 of 2007 raising a challenge to the order passed by r....