TaxTMI 
TaxTMI 
1996 (9) TMI 122
X X X X Extracts X X X X
X X X X Extracts X X X X
....il Appeal No. 12036 of 1996 and S.L.P. (C) No. 19051 of 1996 (CC. No. 2966) [Narayani Trading Concern (P) Ltd.] 3.This appeal is preferred against the judgment of a Division Bench of the Calcutta High Court dismissing the appeal preferred by the respondent- Collector of Customs, Calcutta Port & others. 4.The appellant says that he is engaged in the business of importing of various articles from ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed May 19, 1995. The learned Judge directed the respondents "to forthwith release the consignment of poppy seeds forming the subject matter of this writ application, and to allow the petitioner concerned to transmit the same to Nepal in accordance with and in the manner provided for in the provisions of the Treaty of Transit and Treaty of Trade between the Government of India and the Government of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ction of the customs authorities in retaining the innocuous goods like poppy seeds for an inordinately long time at Calcutta Port is clearly a mala fide action. He submitted that on account of the long period of detention, the goods have deteriorated completely and have become valueless. He, therefore, submits that the respondents must be directed to compensate the appellant in full for the loss a....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... this order, there is no reference to any claim of compensation for loss or damage to goods. No appeal was preferred by the appellant against the judgment of the learned Single Judge. Only the respondents had preferred appeals, which have been dismissed by the Division Bench as stated above. In the circumstances, it is not open to the appellant to claim in this appeal not merely the reimbursement ....