TaxTMI 
TaxTMI 
2024 (4) TMI 251
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....ner and Mr. Mishra with Ms. Yadav, learned counsel for the respondents. 2. This petition filed under Article 226 of the Constitution of India is filed praying for the following reliefs:- "(a) that this Hon'ble Court be pleased to declare that the Respondent No. 3 has acted beyond its territorial jurisdiction by directing the containers containing the goods of the Petitioner to be put on hold"; (b) that this Hon'ble Court be pleased to issue a writ of certiorari or a writ in the nature of certiorari or any other writ, order or direction calling for the records of the present case and after going through the legality and validity thereof be pleased to quash and set aside the impugned letter dated 26.11.2023 issued....
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....vour of the Petitioner or to allow the Petitioner to file a fresh Bill of Entry; ii. direct the Respondents, its officers, subordinates, servants and agents to refrain from acting pursuant to letter dated 26.11.2023 issued by the Respondent No. 3; iii. direct the Respondent No. 3 and 5 to issue a detention/ demurrage waiver certificate to the Petitioner. (h) for ad-interim reliefs in terms of all the prayer clauses above; (i) for costs, and (j) for such further and other reliefs as this Hon'ble Court may deem fit and proper in the facts and circumstances of the present case." 3. The primary contention as urged on behalf of the petitioner in support of the prayers, which are intended to see....
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.... incurred by the petitioner. Such is the complexion of the dispute before us. 6. The goods in question are contained in 43 containers which belong to respondent No. 8-Mediterranean Shipping Company S.A. If there is any issue inter se between the petitioner and respondent No. 8, all contentions in that regard are required to be expressly kept open. 7. Be that as it may, today we are primarily concerned with the contention as urged on behalf of the petitioner for clearance of the goods. In supporting the petitioner's contentions, Mr. Nankani has brought to our notice a letter dated 15 December, 2023 addressed by the petitioner to the Deputy Commissioner of Customs (Imports), JNCH, Nhava Sheva which reads thus:- " Date: 15.12.20....
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....ted that the petitioner has the legal right and entitlement for clearance of the goods being the original importer. In support of such contention, Mr. Nankani has placed reliance on the decision of the Supreme Court in Union of India and Another Vs. Sampat Raj Dugar and Another (1992) 2 Supreme Court Cases 66. 9. On a query made by us, Mr. Nankani has submitted that there are no transactions of the petitioner with respondent No. 6, except the present High Seas Sale which too stands cancelled. It is submitted that except for this contract, the petitioner has never dealt with respondent No. 6. 10. Respondent No. 6 who is represented by Mr. Gohil, learned counsel states that respondent No. 6 has no objection whatsoever for the goods bein....