2001 (9) TMI 114
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....rs of the said goods. The goods were supplied on "consignment basis" but the buyers in India have refused to accept the goods and clear the same. The consignment arrived in India sometime during October/November, 2000. The petitioners contacted the buyers and repeatedly requested them to clean the goods but the goods were not cleared. The submission of the petitioner is that since the buyers have refused to take the consignment the petitioners as owners of the goods are entitled to the return thereof. 3.It is an admitted position that the bill of entry has not been filed and the buyers have virtually abandoned the goods and in fact they have taken a stand that they have not even imported the goods. In the case of Union of India v. Sampat....
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....arding alleged conspiracy to defraud exchequer, notices have been already issued to the importers in respect of earlier consignments and necessary steps have been taken by the department and proceedings are going on in that behalf. We are, however, not concerned with the earlier consignments. As far as the present consignment is concerned, which is the subject matter of this petition, even the bill of entry is not filed by the importers nor import documents produced and in fact they have abandoned the goods. It is not possible to link the present consignment with the earlier consignments which were allegedly under-valued. It is seen from record that the importers have not claimed any right title and interest in respect of the said goods nor....
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