A.K.RAJAN
Shaw Walace Company Limited, represented by Assistant Manager (Legal), Chennai – Appellant
Versus
Deputy Commissioner of Customs, Manifest Clearance Department, Customs House, Chennai and others – Respondent
2. The petitioner/company is carrying on business as steamer agents for several foreign and Indian ship owners. In the early 1980s, carriage by containers came into existence. Container, normally, is entrusted at the Port of shipment to the vessel to be discharged at the Port of discharge. In course of time, this practice underwent a change. The containers were entrusted to a carrier known as “Main Line Operator” who would carry the same from the port of shipment to intermediary ports from where that would be carried by another vessel known as “Feeder Line Operator” to the final port of discharge. The “ Main Line Operator” who carries the containers intended for different destinations bring the cargo to the feeder point like Singapore or Columbo from where the “Feeder Line Operator” carries the containers to different ports of disch
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