TaxTMI 
TaxTMI 
2024 (3) TMI 1253
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....ION NO. 3321 OF 2023, WRIT PETITION (L) NO. 8607 OF 2023, WRIT PETITION (L) NO. 8950 OF 2023, WRIT PETITION NO. 4218 OF 2022, WRIT PETITION NO. 3364 OF 2022, WRIT PETITION NO. 3375 OF 2022, WRIT PETITION (L) NO. 9508 OF 2023, WRIT PETITION (L) NO. 9960 OF 2023, WRIT PETITION NO. 3264 OF 2022, INTERIM APPLICATION (L) NO. 20064 OF 2022 IN WRIT PETITION NO. 3264 OF 2022, WRIT PETITION NO. 1819 OF 2022, INTERIM APPLICATION (L) NO. 20026 OF 2022 IN WRIT PETITION NO. 1819 OF 2022, WRIT PETITION (L) NO. 11152 OF 2022, WRIT PETITION NO. 4275 OF 2022, WRIT PETITION NO. 4266 OF 2022, WRIT PETITION (L) NO. 11769 OF 2023, WRIT PETITION NO. 412 OF 2023, WRIT PETITION NO. 514 OF 2023, WRIT PETITION NO. 2487 OF 2022, WRIT PETITION NO. 525 OF 2023, WRIT PETITION NO. 385 OF 2023, WRIT PETITION NO. 422 OF 2023, WRIT PETITION (L) NO. 16917 OF 2023, WRIT PETITION (L) NO. 16934 OF 2023, WRIT PETITION (L) NO. 17566 OF 2022, WRIT PETITION NO. 2858 OF 2022, WRIT PETITION NO. 1542 OF 2023, WRIT PETITION NO. 560 OF 2023, WRIT PETITION NO. 4886 OF 2022, WRIT PETITION (L) NO. 2572 OF 2019, WRIT PETITION (L) NO. 22235 OF 2022, WRIT PETITION NO. 1589 OF 2023, WRIT PETITION (L) NO. 23846 OF 2022, WRIT PETITION (....
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....e Ltd, West India Continental Oil Fats Private Limited, Pratapbhai K Kanabar, Pratibha A Gokhale, Narendra D Upadhyay, Indexone International Private Limited, JSK Industries Private Limited, Kryfs Power Components Ltd, Responsive Industries Limited, POSCO Maharashtra Steel Private Limited, Sandhya Organic Chemical Private Limited, Novateur Electrical & Digital Systems India Private Limited, Flawless Pharma Pvt Ltd, Jayesh Kantilal Shah, Smita Bhavesh Bhatia, Ashok Chandrakant Vyas, Vilasben P Shah, Ashit Mulchand Shah, Kajal A Shah, Vasumati Himatlal Shah, Asian Solvochem Private Limited, Crescent Organics Private Limited, Ramniklal S Gosalia & Co, Whirlpool of India Limited, MEDEC Dragon Pvt Ltd, Remedium Lifecare Ltd, Cambro Nilkamal Private Limited, Cambro Nilkamal Private Limited, Nilkamal Storage Systems Private Limited, Carraro India Private Limited, Mahle Anand Thermal Systems Pvt Ltd, Tata Motors Passenger Vehicles Limited, Tata Motors Limited, Tata Hitachi Construction Machinery Company Private Limited, Jaguar Land Rover India Limited, Abhishri Packaging Private Limited, Gabriel India Limited, Golden Agri Resources India Private Limited, CEAT Limited, Jiwarajka Textiles In....
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....reau of Immigration, Union of India, Punjab National Bank, The Commissioner of Customs (Imports), The Additional Commissioner (Education), Tariff Manager, Bombay Port Trust (MBPT), Mumbai International Airport Private Limited, The Assistant Commissioner of Customs (Imports), The Deputy Commissioner of Customs (Imports), Customs Authority having jurisdiction (including assessment) in Maharashtra. APPEARANCES For the Petitioners in : WP/50/2023, WP/1546/2023, WP/124/2023, WP/4045/2022, WP/1544/2023, WP/463/2023, WPL/23846/2022, WPL/24973/2022, WP/64/2023, WPL/22235/2022, WP/1589/2023, WP/1542/2023, WP/422/2023, WP/525/2023, WP/385/2023, WP/2487/2022, WPL/487/2021, WP/1163/2022, WP/1132/2022, WP/1290/2023, WP/3364/2022, WP/4266/2022, WPL/504/2022, WP/1574/2023, WP/4218/2022, WP/3375/2022 & WP/412/2023 : Mr Nishit Dhruva, Niyati Merchant, Yash Dhruva & Harsh Sheth, i/b MDP & Partners. For the petitioners in WP/3884/2021. : Mr Vikram Nankani, Senior Advocate, with Ashish Rao, Nishit Dhruva, Niyati Merchant, Yash Dhruva & Harsh Sheth, i/b MDP & partners. For the Petitioner : Ms Ishista Pokle, Ms Bhakti, i/b Sanjiv Sawant. For the Petitioners in WPL/9508/2023, WPL/9960/202....
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....P. For Respondent State in WP/1607/2023 & WP/9266/2023. : Mrs AA Purav, AGP. For Respondent state in WP/9229/2023. : Mrs PJ Gavhane, AGP. For Respondent state in WP/880/2013. : Mr VM Mali, AGP. For Respondent state in WP/2727/2018. : Mr AI Patel, Addl. GP. For Respondent state in WP/9208/2023.: Mr MP Thakur, AGP. For Respondent UoI in WP/4356/2021. : Mr Rui Rodrigues, with DP Singh. For Respondents no. 3 and 4 in WP/1271/2023, For respondent no. 6 in WP/2584/2023.: Ms Mamta Omle, with Subir Kumar. For Respondent in WP/1253/2023, WP/1252/2023, WP/2584/2023, WPL/5871/2023 & WP/127/2023. : Mr Subir Kumar, with Mamta Omle. For Respondent no. 7 in WP/2584/2023, WP/1546/2023. : Mr Karan Adik, with Satyaprakash Sharma. For Respondent No. 4 & 5 in WP/1251/2023. : Mr Saket R Ketkar, with Mr MP Sharma. For the Respondent no. 4 in WP/121/2013. : Ms Rasika Dixit, i/b Jurisperitus Mumbai. For Respondent UoI WP/2580/2023, WP/50/2023, : Mr YR Mishra, with Shashi Bekal For respondent in WP/3657/2023, for respondents no. 3 & 4 in WP/1290/2023, WP/1574/2023, respondent no. 4 in WP/9508/2023, WP/9960/2023. : Ms Mamta Omle, with MP Sharma. JUDGMENT ( PER NEELA G....
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....bai Port Authority-a body corporate registered under the Major Port Trusts Act, 1963 dealing with imports at the Mumbai Port. Some private Respondents are arrayed in few petitions, but no relief is sought against them, and none is granted hence their description is not detailed herein suffice the same appears in the array of parties in the cause title. (iii) The process of supply of goods or services or both, in the course of import into or export out of, the territory of India passes through various stages. It usually commences with the foreign exporter/vendor/supplier engaging a shipper or a ship owner to be the carrier of goods to be exported. The carrier issues a document known as the 'Bill of Lading' (BoL) to the exporter that details the type, quantity and destination of the goods being carried. On arrival of the goods at the port of destination, the carrier files the Import General Manifest (IGM) before the customs authority on the basis of the Invoice and the BoL. (iv) The containers are unloaded at the port and taken for customs clearance. Meanwhile, the Petitioners, i.e., the importers file a BoE with the customs authority, on the basis of which customs duty is comp....
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....ion Bench. Notice is issued on the SLP, and the petition is pending. vii) Encouraged by the decision of the Gujarat High Court, the Petitioners assail the levy of stamp duty on DOs in the State of Maharashtra on various grounds, one of them obviously alleging discrimination between importers in the State of Gujarat, who are exempted from payment of stamp duty and the Petitioners here, who bear the additional cost. viii) Needless to say, admittedly importers of Maharashtra have continued to pay stamp duty on the DOs since enactment of the MSA and only recently, apprised of the decision of the Gujarat High Court, some of them represented to the Respondents regarding the said discrimination and requested that they too be exempted from payment of stamp duty. Inaction by the State, however, compels the Petitioners to bear the injustice and discrimination of the arbitrary levy of stamp duty and thereby suffer financial loss. This impelled them to file the present Writ Petitions seeking reliefs as prayed. 3. There are as many as 132 Petitions and the collective challenge is identical. However, as an alternative, the Petitioners urge a read down of Article 29 of Schedule I of the S....
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....le to the goods; and it is evidence of the terms and conditions of the contract of carriage. (iv) The BoL is expressly excluded from the definition of the term 'instrument' as defined in Section 2(l) of the MSA and hence, the State Government lacks the power to levy stamp duty on a BoL. (v) A combined reading of Entry 63 of List II and Entry 91 of List I of Schedule VII to the Constitution indicates that the State Legislature is not competent to prescribe the rate of stamp duty in respect of documents specified in Entry 91 of List I which includes a BoL. (vi) The Petitioners contend that a DO itself only 'certifies' that there are no claims or dues regarding import dues, duties, freight, etc. In itself, it creates no rights. A DO is not an instrument under Section 2(l) of the MSA. It is issued by the carrier/shipper to the custodian in favour of the consignee (Petitioners herein) named in the BoL confirming that the dues/duties/freight are cleared. It does not confer, declare, record or state any right, title or interest in goods and hence, is not a negotiable instrument. (vii) Mr Seervai along with other learned Counsel placed reliance on the decision of the Gujarat High Court....
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....3 (1901). 5. Brown & Ors v The State of Maryland 25 US 419 (1827)1 6. Anglo Chilean Nitrate Sales Crop. V Alabama 288 US 218 (1933). 7. Ashok Tanwar & Anr v State of HP & Ors. (2005) 2 SCC 104. 8. Indian Tourist Development Corporation ltd v Assistant Commissioner of Commercial Taxes & Anr. (2012) 3 SCC 204. 9. Kiran Spinning Mills v Collector of Customs (2000) 10 SCC 228. 10. AV Fernandez v State of Kerala AIR 1957 SC 657. 11. State of Travancore-Cochin & Ors v Bombay Co Ltd Alleppey (1952) 2 SCC 142. 12. State of Travancore-Cochin & Ors v Shanmugha Vilas Cashewnut Factory, Quilon 1954 SCR 53. 13. JV Gokal & Co Pvt Ltd v Assistant Collector of Sales-Tax (Inspection) & Ors (1960) 2 SCR 852. 14. The State of Bihar & Anr v Tata Engineering and Locomotive Co Ltd 1970 (3) SCC 697. 15. State of Kerala & Ors v Fr William Fernandez & Ors (2021) 11 SCC 705. 16. KV Muthu v Angamuthu Ammal (1997) 2 SCC 53. 17. National Insurance Co Ltd & Anr v Kirpal Singh & connected Appeals (2014) 5 SCC 189. 18. Satya Deo alias Bhoorey v State of Uttar Pradesh (2020) 10 SCC 555. 19. Tripta Kaushik v Sub Registrar VI-A, Delhi & Anr Writ Petiti....
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....its, the challenge to legislative competence of the State relying on Article 286 of the Constitution is completely misplaced and misconceived. (iv) The MSA does not levy stamp duty on a transaction but always on an 'instrument'. The mere fact of computation of stamp duty on the basis of value of property or otherwise does not make the tax on transaction. (v) The definition of 'instrument' in Section 2(l) of the MSA is not exhaustive. Article 29 of Schedule I of the MSA defines 'Delivery Order' in respect of goods. It has been understood to be an 'instrument' since the enactment of the Act in 1958. All the importers have paid stamp duty on DO since 1958 and have understood the same to be as such. It is only upon the decision of Gujarat High Court in the case of Essar Steel Limited v. Superintendent of Stamps (2010) 51 (1) GLR 744 (SJ)., and Reliance Industries (supra) declaring that a BoE is not chargeable to stamp duty that the Petitioners have been motivated to assail the legitimate act of the State to levy stamp duty on a DO. Dr Saraf was at pains to point out that the challenge before the Gujarat High Court was limited to levy of stamp duty on a BoE which held that a BoE i....
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....re extracted as under: "246. Subject-matter of laws made by Parliament and by the Legislatures of States.- (1) Notwithstanding anything in clauses (2) and (3), Parliament has exclusive power to make laws with respect to any of the matters enumerated in List I in the Seventh Schedule (in this Constitution referred to as the "Union List"). (2) Notwithstanding anything in clause (3), Parliament, and, subject to clause (1), the Legislature of any State also, have power to make laws with respect to any of the matters enumerated in List III in the Seventh Schedule (in this Constitution referred to as the "Concurrent List"). (3) Subject to clauses (1) and (2), the Legislature of any State has exclusive power to make laws for such State or any part thereof with respect to any of the matters enumerated in List II in the Seventh Schedule (in this Constitution referred to as the "State List"). (4) Parliament has power to make laws with respect to any matter for any part of the territory of India not included [in a State] notwithstanding that such matter is a matter enumerated in the State List. 286. Restrictions as to imposition of tax on the sale or purchase of goods.-(1) No....
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....r otherwise dealt with, except under and in accordance with the permission in writing of the proper officer or in such manner as may be prescribed. (3) Notwithstanding anything contained in any law for the time being in force, if any imported goods are pilfered after unloading thereof in a customs area while in the custody of a person referred to in sub-section (1), that person shall be liable to pay duty on such goods at the rate prevailing on the date of delivery of an arrival manifest or import manifest or, as the case may be, an import report to the proper officer under section 30 for the arrival of the conveyance in which the said goods were carried. 46. Entry of goods on importation.- (1) The importer of any goods, other than goods intended for transit or transhipment, shall make entry thereof by presenting electronically on the customs automated system to the proper officer a bill of entry for home consumption or warehousing in such form and manner as may be prescribed: Provided that the Principal Commissioner of Customs or Commissioner of Customs may, in cases where it is not feasible to make entry by presenting electronically on the customs automated system, al....
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....t there was no fraudulent intention, he may permit substitution of a bill of entry for home consumption for a bill of entry for warehousing or vice versa." 13. The relevant provisions of the Indian Contract Act 1872 read as under: "148. "Bailment" "bailor" and "bailee" defined. - A "bailment" is the delivery of goods by one person to another for some purpose, upon a contract that they shall, when the purpose is accomplished, be returned or otherwise disposed of according to the directions of the person delivering them. The person delivering the goods is called the "bailor". The person to whom they are delivered is called, the "bailee". Explanation. - If a person already in possession of the goods of another contracts to hold them as a bailee, he thereby becomes the bailee, and the owner becomes the bailor of such goods, although they may not have been delivered by way of bailment. 160. Return of goods bailed, on expiration of time or accomplishment of purpose. - It is the duty of the bailee to return, or deliver according to the bailor's directions, the goods bailed, without demand, as soon as the time for which they were bailed has expired, or the purpose for which they ....
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....on 'with respect to' in Article 246 of the Constitution, the Court has further explained that the expression indicates the ambit of the power of the respective Legislature to legislate as regards the subject matters comprised in the various Entries included in the legislative Lists. Hence, where the entry describes an object of tax, all taxable events pertaining to the object are within that field of legislation unless the event is specifically provided for elsewhere under a different legislative sphere. Thus, the Court has to discover the true character and nature of the legislation while deciding the validity of the legislation. While applying the doctrine of pith and substance to interpret the legislative lists, what requires to be seen is whether an enactment substantially falls within the powers expressly conferred by the Constitution upon the Legislature which enacted it. If it does, it cannot be held to be invalid merely because it incidentally encroaches on matters assigned to another Legislature. In Ujagar Prints vs Union of India AIR 1989 SC 516., the Supreme Court observed that the entries in the legislative Lists must receive a liberal construction inspired by a broad a....
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....es which include restricting imports to conserve foreign exchange, protecting imports and exports of goods, achieving the policy objectives of the Governments, regulating export, to safeguard domestic trade, to protect revenue of resources, to protect the industries in India from unfair competition, to prevent smuggling of goods and activities of related nature and to prevent dumping of goods. Duties of customs including export duties fall within List I of Schedule VII of the Constitution. 16. In view of the objects of each enactment and applying the settled tests to the facts and circumstances in the present case, what is to be seen is whether there is any impermissible encroachment by the State on the field occupied by Parliamentary legislation, or whether there is any overlapping. 17. A plain reading of the taxing provision of the MSA suggests that a DO mentioned in Article 29 is indeed an instrument. It is not excluded from the definition of instrument. It creates an entitlement in the consignee, i.e., the Petitioners herein or any person named by them in the DO, to take delivery of the goods lying in any dock or port, in any warehouse in which the goods are stored, or deposi....
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....tside India but does not include goods which have been cleared for home consumption. Section 2(11) reads as under: "customs area" means the area of customs station or a warehouse and includes any area in which imported goods or export goods are ordinarily kept before clearance by customs authority. 22. These definitions demonstrate that the goods are cleared for home consumption only when cleared by customs authority. The customs authority clears the goods as soon as customs duty is paid. The BoE is presented for computation of the customs duty. Once the customs duty is paid, the import process so far as the customs authorities and the Customs Act is concerned ends. The DO is then issued by the shipper upon proof of payment of customs duty and its own charges. The DO does not form part of the chain of the import process and the taxing event occurs beyond the course of import. As Dr Saraf puts it, if a consignee can take delivery without a DO, there would be no question of a stamp duty impost. There is thus, no overlap in the legislative field and, the State and the Centre are both well within their own occupied area of Legislation. 23. To buttress his argument pertaining to t....
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....ll the necessary niceties, we may usefully notice that the phrase "sale in the course of import" carries three essential features (i) that there must be a sale; (ii) that goods must actually be imported into the territory of India; and (iii) that the sale must be part and parcel of the import. A sale would become part and parcel of import if it either occasions such import or if it occurs by way of a transfer of document of title to the goods before the goods cross the customs frontiers of India. 25. Having taken note of the essential features of the phrase "sale in the course of import", we may now refer to the cited decisions, to find the expositions therein and examine their applicability to the present case. 25.1. In the Constitution Bench decision of this Court in J.V. Gokal & Co., the petitioner company entered into two contracts on 24-3-1954 and 15-4-1954 with the Government of India for selling two consignments of sugar-One of 9500 long tons of Peruvian origin and the other of 25,000 metric tons of continental origin. The petitioner placed orders with dealers in foreign countries. Some weeks before the vessel carrying the goods in question arrived at the Bomba....
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....int in the importing country after the goods cross the customs barrier; (2) the sale which occasions the import is a sale in the course of import; (3) a purchase by an importer of goods when they are on the high seas by payment against shipping documents is also a purchase in the course of import, and (4) a sale by an importer of goods, after the property in the goods passed to him either after the receipt of the documents of title against payment or otherwise, to a third party by a similar process is also a sale in the course of import." 25. In the matter of State of Travancore-Cochin & Ors (supra), relied upon by the Petitioners, the Constitution Bench of the Supreme Court was dealing with appeals from an order of the High Court of Travancore-Cochin quashing assessments severally made on the respondents therein under the Travancore-Cochin General Sales Tax Act. While considering the extent of protection of Article 286(1)(b) of the Constitution of India available to the Respondents on cashew nut purchases, the Apex Court elaborated the meaning of the term 'in the course of' as under: "14. As regards sales or purchases effected in the State by transfer of shipping docum....
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....ercially as incident to the import transaction, they fall within the terms of clause (1)(b) and would be entitled, in our view, to the protection of that clause, if the State is constitutionally competent to tax such sales, as to which we express no opinion. Our conclusions may be summed up as follows: (1) Sales by export and purchases by import fall within the exemption under article 286 (1)(b). This was held in the previous decision. (2) Purchases in the State by the exporter for the purpose of export as well as sales in the State by the importer after the goods have crossed the customs frontier are not within the exemption. (3) Sales in the State by the exporter or importer by transfer of shipping documents while the goods are beyond the customs frontier are within the exemption, assuming that the State power of taxation extends to such transactions." 26. The ratio in the above decision does not aid the Petitioners. In fact, the process of transfer of title in the goods in the course of import is separate, independent and distinct from a DO entitling the person named therein or the holder to the delivery of goods. The transfer of title or ownership in the goods is ind....
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.... We respectfully agree with the aforesaid observations of the learned Judges. The course of the import of the goods may be said to begin when the goods enter their import journey i.e. when they cross the customs barrier of the foreign country and end when they cross the customs barrier of the importing country. 12. The next question is whether the sales by the petitioner to the Government of India are sales in the course of import. From the facts narrated supra, it is seen that the petitioner, pursuant to the earlier contracts entered into with the Government of India, delivered the shipping documents, including the bill of lading to the Government against payment when the goods were on the high seas. In view of the foregoing discussion, it should be held that the sales fall under the fourth principle and therefore they were sales that took place in the course of import of the goods into India. A bill of lading is a writing, signed on behalf of the owner of the ship in which goods are embarked, acknowledging the receipt of the goods, and undertaking to deliver them at the end of the voyage subject to such conditions as may be mentioned in the bill of lading. It is well settled i....
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.... barrier of the foreign country and end when they cross the customs barrier of the importing country. 29. Petitioners have also placed reliance on the decision in the matter of State of Kerala & Ors v. Fr. William Fernandez & Ors (supra). This judgment also pertains to entry tax levied on goods imported from different countries and brought into the local area of a State. The legislative competence of the State Legislature to impose entry tax on the goods imported entering into local area of a State was questioned in this case. "95. As noted above, the restriction in the legislative power of the State as contained in Article 286 is with regard to taxing on sale or purchase of goods which takes place outside the State or in the course of import of the goods or services or export of goods or services. The restriction of Article 286 does not ipso facto be placed while considering the legislative field of the State under Entry 52 and by virtue of Article 286 no restriction can be put on the legislative competence of the State in the field as defined under Entry 52. However, the concept underlined in "the course of import of the goods" as in Article 286(1)(b) can very well be applied ....
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....uties. 107. In view of the foregoing discussions, we are of the clear opinion that taxing event with regard to levy of customs duty by Parliament and levy of entry tax by the States under List II Entry 52 are entirely different and separate. The taxing event pertaining to levy of entry tax occurs only after the taxing event of levy of customs duty is over. Thus, the State legislation imposing entry tax in no manner encroaches upon the parliamentary legislation under Entry 41 and Entry 83. There is no invalidity in levy of entry tax by the States." 30. Viewed from another perspective, the Petitioners appear to be equating the phrase 'customs frontier' with a geographical boundary. Correctly understood, and as clearly explained by the Supreme Court in more than one decision, the 'customs frontier' is a concept in a time sequence, viz., that point in the process where the taxing and jurisdictional remit of the customs ends. This has nothing at all to do with the physical or geographical borders. This is the point Dr Saraf makes when he says there is no prohibition on where a stamp duty tax may be applied - it is possible even at dockside, at the point of disembarkation. Therefore....
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....ound to direct release of the goods. Thus, there is a requirement of a DO issuing a release order by the shipper to the custodian/warehouse declaring that all its dues are settled and the lien it holds is extinguished. The DO in the present circumstances has nothing to do with the customs duty nor the clearance by the customs authority for domestic consumption. Dr Saraf candidly says that if the Petitioners are able to bye-pass the requirement of a DO, the State will not have any claim of stamp in such a situation. But the moment there is a DO, the same will not be valid or accepted by the custodian without proof of payment of the stamp duty. 33. Another contention raised by the Petitioners is that a DO is not a document of title under Article 29 of the MSA and hence, it is not an 'instrument'. Section 2(l) of the MSA itself defines an 'instrument' which includes every document which creates any right or liability but specifically does not include certain documents mentioned therein including a BoL. As discussed above, it is a DO which entitles the person named therein to take delivery of the goods after discharging the dues of a shipper. It is only after the shipper's charges are....
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....e and sale are effected which is struck at. It is the "instrument" whereby any property upon the sale thereof is legally or equitably transferred and the taxation is confined only to the instrument whereby the property is transferred. If a contract of purchase or sale or a conveyance by way of purchase and sale, can be, or is, carried out without an instrument, the case would not fall within the section and no tax can be imposed. Taxation is confined to the instrument by which the property is transferred legally and equitably transferred." 36. Finally, we come to the charge of discrimination between importers in the State of Gujarat and those in Maharashtra in view of the decision of the Gujarat High Court in the matter of State of Gujarat (supra) as well as Essar Steel Ltd (supra). This decision was on a bunch of petitions wherein several importers in the State of Gujarat challenged notices issued by the Authorities and relevant guidelines related to charging stamp duty on BoE. The question before the Court was whether stamp duty was liable to be paid on the basis of BoE and such BoE was a DO in respect of goods. The goods in that case, were directly transferred through pipeline....
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....goods of importation is required under Sec. 46 enabling the importer of goods to present to the proper officer a bill of entry for home consumption or warehousing. But it does not automatically become delivery order as distinct and different from the clearance of the goods. 76. We hereby hold that by presentation of 'bill of entry' merely on clearance of goods is given for home consumption or for warehousing, and is distinct and different from that of delivery of goods. 37. The Division Bench further went on to hold that BoL is a writing signed on behalf of the owner of the ship in which the goods are embarked acknowledging the receipt of goods and undertaking to deliver them at the end of the voyage subject to such conditions as may be mentioned in the BoL. Thus, the Court has held a BoL to be a 'DO' thereby modifying the decision of the Single Judge to this limited extent. The Division Bench, however, relied upon Regulation 16 of the Gujarat Maritime Board (Landing and Wharfage) Regulations, 1956. Regulation 16 reads as thus: "16. Delivery and admittance of goods on production of delivery order and shipping order: (1) The goods landed at a landing place shall be deliver....