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PRATHIBA M.SINGH
Caprico International Pte Ltd. – Appellant
Versus
Commissioner of Customs – Respondent
| Table of Content |
|---|
| 1. facts of the case involving customs issues (Para 2 , 3 , 4 , 5 , 6) |
| 2. petitioner's argument based on previous case law (Para 7 , 8 , 9) |
| 3. court's consideration of ownership and customs duty (Para 10 , 11 , 12 , 13 , 14) |
| 4. law governing demurrage and liability (Para 15 , 16 , 17 , 18 , 19 , 20 , 21 , 22) |
| 5. court's final orders regarding payment and release (Para 27 , 28) |
JUDGMENT
Prathiba M. Singh, J. (Oral)
1. This hearing has been done through hybrid mode.
2. This writ petition has been filed by the Petitioner - Caprico International PTE Ltd. seeking the issuance of a direction to Respondent No. 1- Commissioner of Customs for releasing the consignment under Bill of Lading No. HLCUTOR220708684 in favour of the Petitioner. The Petitioner further seeks cancellation of the previous bill of entry filed with the customs in favour of M/s Earth Wire Private Limited, and permit the Petitioner to file a new bill of entry as per new consignee.
3. The petition has been filed by the Petitioner - Caprico International PTE Ltd., a Singapore based company, which had entered into a sales contract on 22nd December, 2021 for Discarded and Non-Serviceable Motor Scrap (92% heav
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