Ed And F Man Commodities India Pvt Ltd vs Union Of India on 5 January
petitioner
M/s.Jet informed that it was a case of
wrong shipment.
14.9 It is further contended that on
04.10.2019, Shri Kshitiz Sharma appeared
goods and the Letter of Credit dated 21.05.2001 provide that the shipment shall be done latest by 05.06.2001 and the L.C. shall be effective ... disclosure of wrong information which can be termed as fraud because L.C. would be payable from the date of such shipment. The prima facie
misclassification, short shipment and
over valuation. It was submitted that
"scaffolding items" falling under
Customs Tariff Head (CTH) 7308 were
wrongly classified under ... issued if during the investigation
it is revealed that there is short
shipment, mis-classification and over
valuation of exported goods. It was
therefore, submitted
shipment in the vessel from
Kandla Port on 23/24th of June,2006,
however, on account of wrong interpretation
of Notifications by respondents
which
included the amounts towards wrongful deduction in
invoice value, interest loss and carry over cost for
delay in shipment at Kandla.
4.6 The events
mutual agreement of parties, but the plaintiffs were still unable to effect shipment of the goods per S. S. Hakuyo Maru on or before 10th ... they, therefore, requested the first defendants to further extend the time of shipment and to effect the necessary amendment in the letter of credit
Section 10(1)(l) of the
Sea Cargo Manifest and Trans Shipment Regulations,
2018 and Regulation 6(1)(i) of the Handling of Cargo ... dated
04.10.2022 to respondent No.3 for the wrongful arrest
of the cargo and for wrongfully demanding the
detention charges etc. However, the cargo
Shipping Company in Calcutta High Court for declaration that the documents of shipment and the transaction concerning thereto are void and he further submitted that ... adjusted against its own dues, it may give rise to civil wrong as well as action for criminal breach of trust. Therefore, merely because
Commissioner Of Income-Tax, Gujarat vs Tensile Steel Ltd. on 9 October, 1975
Equivalent citations