1992 (11) TMI 114

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....ht Plastics Private Ltd. & Anr. v. The Collector of Customs, Calcutta & Ors. and several other orders passed pursuant to that judgment on 3rd September, 1992. 2. The point of distinction drawn on behalf of the Customs Authorities is that the ship Tiger River had actually reached the Port of Calcutta long after 31st March, 1992, the date on which the Bill of Entry was lodged with the Customs Aut....

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....992 as the due date of arrival of the ship "Tiger River". Therefore, the contention of Mr. Bannerjee is that the information given by the Shipping Agent was the information supplied by the Shipping Journals and was not any special information given mala fide to help the importer. 4. Mr. Roy Chowdhury appearing on behalf of the respondents has stated that the Shipping Agent on 4th April, 1992 ha....