Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / TMI Blogs / RSS

1983 (3) TMI 59

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ts for the Port of Calcutta and at all material time acted as such agents for the Japanese vessel "NORFOIK. MARU" owned by M/s. Mitsui O.S.K. Lines Ltd. of Japan which arrived at the Port of Calcutta on or about 2nd September, 1979. Among the-cargo brought by the vessel for discharge at the Calcutta Port, there was a consignment of 9 cartons of "FYH" brand ball-bearings, shipped at the Port of Kob....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the said claim as no steamer survey was held immediately after discharge of the cargo and an application for steamer survey had been made a month after the landing of the cargo, It is stated in paragraph 4 of the petition that on or about 19th October, 1979, the insurer of the said cargo at the request of the consignees caused a survey to be held on the cargo without any notice to the petitioner ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ong after the discharge of the cargo and as such this survey could not reflect the actual physical condition at the time of discharge, and the fair and proper way to determine any shortage was to hold a joint survey immediately after discharge from the vessel in accordance with the Customs Department Public Notice No. 132. 4. In spite of such reply having been submitted Shri S.S. Jha, the Deput....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... do so, the explanation for delay in survey is not applicable. 7. It appears that the Deputy Collector of Customs, completely overlooked the fact that in the instant case the ex-parte insurance survey was conducted almost about a month after the landing of the cargo which was in violation of the instructions issued by the customs authorities in the Public Notice No. 132, dated 14th December, 19....