Sponsored
    Follow Us:

Case Law Details

Case Name : Vanathi Exports Private Ltd. Vs. Commissioner of Customs (Madras High Court)
Appeal Number : W.P. No. 8573 of 2020
Date of Judgement/Order : 21/08/2020
Related Assessment Year :
Become a Premium member to Download. If you are already a Premium member, Login here to access.
Sponsored

Vanathi Exports Private Ltd. Vs. Commissioner of Customs (Madras High Court)

The issue under consideration is whether the commissioner is justified in withholding the delivery order for the 1×40′ container, by insisting for clearance of the dispute against the 2×20′ containers?

In the instant case, the petitioner had paid the delivery charges for the 1×40′ container and the third respondent herein had insisted for payment of the detention charges and return of 2×20′ containers covered under different bills of lading, as a pre condition for the issuance of a delivery order.

High court states that, when the commissioner herein had not disputed the receipt of the delivery charges and when it is mutually admitted that the outstanding dues for the 1×40′ container is Rs.8,61,358.30/-, there is no justification on the part of the commissioner to combine the cause of actions of the 2×20′ containers with that of the 1×40′ container and thereby refrained from issuing the delivery order for the 1×40′ container. The learned counsel for the commissioner claims that their correspondences with the petitioner was comprehensive, touching upon both causes of action pertaining to the 1×40′ and 2×20′ containers. Such a submission is opposed to the ratio laid down in A.K.Gupta’s case (supra) and Sidramappa’s case (supra) and thus, comprehensive correspondences or demand, for two distinct causes of action, will not entitle the third respondent to combine these distinct causes and thereby, attempt to deny the petitioner for the relief. In the light of the above observations, a Writ of Mandamus is hereby issued, directing the third respondent to release/handover the delivery order for the 1×40′ container on receiving a sum of Rs.8,61,358.30/- from the petitioner and consequently deliver the goods pertaining to this Bill of lading to the consequently deliver the goods pertaining to this Bill of lading to the petitioner.

FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT

Please become a Premium member. If you are already a Premium member, login here to access the full content.

Sponsored

Join Taxguru’s Network for Latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.

Leave a Comment

Your email address will not be published. Required fields are marked *

Sponsored
Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031