TaxTMI 
TaxTMI 
2003 (3) TMI 126
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....ture containers and for that purpose import tin sheets from time to time. On or about 24th August, 1987 the petitioners entered into a contract with an American Firm for import of 1,000 metric tonnes of prime quality tin plate. On entering into the contract, the petitioners opened irrevocable letter of credit to cover the value of 1000 metric tons of tin plate prime. The foreign supplier shipped 388 bundles of Tin Plate Prime equivalent to 482.63 metric tonnes from Mexico on vessel s.s. "LUCKY SCOPE" and the said vessel arrived at Bombay some time in Janurary, 1988. The certificate of origin, bill of lading, packing list, test certificate and the invoice issued by the foreign supplier specifically state that the goods shipped were Tin Plate....
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....me. It was submitted that as the foreign supplier had cheated them they have cancelled the contract for the supply of balance quantity of the Tin Plate Prime. It was submitted that the Petitioners have paid the price of Tin Plate Prime, but have received Tin Plate Waste which is of inferior quality and have also paid customs duty payable on Tin Plate Prime which is higher than the duty payable on Tin Plate Waste. It was submitted that since there was no mala fide intention on the part of the petitioners, a sympathetic and lenient view be taken and the goods be released. 4.By their letter dated 9th August, 1988 addressed to the Counsel General of America as well as Mexico respectively, the Petitioners pointed out the facts as to how the M....
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....exican origin, the petitioners were entitled to concessional rate of duty under Notification 27 of 1987 read with 342 of 1976. Challenging the said order of confiscation, the Petitioners have approached this Court by way of writ under Article 226 of the Constitution of India. 6.While admitting this petition, this Court directed the Respondents to allow the clearance of the goods on the petitioners furnishing the requisite licence for clearance of Tin Plate/Waste and on furnishing bank guarantee. Accordingly, the petitioners have cleared the imported goods pursuant to the interim orders of this Court by furnishing licences which permit import of Tin Plate/Waste. 7.Mr. Sancheti, learned Counsel appearing on behalf of the petitioners sub....
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....s per the interim orders of this Court, the petitioners have cleared the said goods by furnishing the requisite licence for clearance of Tin Plate Waste. Under the circumstances, it was submitted that when the petitioners have suffered financially by receiving Tin Plate/Waste on payment of price of Tin Plate Prime and have also paid the customs duty for Tin Plate Prime confiscation of goods is wholly unjustified. 8.Mr. Asokan, learned Counsel appearing on behalf the Respondents submitted that admittedly, the goods imported were Tin Plate/Waste and the Bill of Entry filed by the petitioners was for Tin Plate Prime. Therefore, the goods imported were not as per the description set out in the Bills of Entry filed by the petitioners and even....