1995 (6) TMI 18

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....s. Universal Products had imported from Singapore a consignment of timber load in the month of October 1986. The Petitioners claim to have purchased the consignment on "High-Seas" basis. On November 5, 1986, the Customs House Agent of the Petitioners prepared a Bill of Entry for home consumption and tendered the same in the Customs office. It is the claim of the Petitioners that the Bill of Entry ....

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....6 and the claim of the department that it was presented on November 5, 1986 is not correct. The learned Counsel urged that the Bill of Entry was returned as it was not in proper form and therefore, there was no presentation. The contention is devoid of any merit. On behalf of the Respondents, Mr. Shah has produced the original Cargo Declaration Form and perusal of the same leaves no manner of doub....