{"id":168676,"date":"2008-11-07T00:00:00","date_gmt":"2008-11-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/the-official-liquidator-vs-the-commissioner-of-customs-on-7-november-2008"},"modified":"2019-03-27T08:43:34","modified_gmt":"2019-03-27T03:13:34","slug":"the-official-liquidator-vs-the-commissioner-of-customs-on-7-november-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/the-official-liquidator-vs-the-commissioner-of-customs-on-7-november-2008","title":{"rendered":"The Official Liquidator vs The Commissioner Of Customs &#8230; on 7 November, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">The Official Liquidator vs The Commissioner Of Customs &#8230; on 7 November, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nCo.Appeal.No. 1 of 2003()\n\n\n1. THE OFFICIAL LIQUIDATOR,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE\n                       ...       Respondent\n\n                For Petitioner  :SRI.CHACKO GEORGE (SR.)\n\n                For Respondent  :SMT.I. SHEELA DEVI, ADDL.CGSC\n\nThe Hon'ble MR. Justice J.B.KOSHY\nThe Hon'ble MR. Justice THOMAS P.JOSEPH\n\n Dated :07\/11\/2008\n\n O R D E R\n                J.B.KOSHY &amp; THOMAS P. JOSEPH, JJ.\n                        --------------------------------------\n                 Company Appeal Nos.1 and 2 of 2003\n                         -------------------------------------\n                        Dated 7th November, 2008\n\n                                 JUDGMENT\n<\/pre>\n<p>Koshy,J.\n<\/p>\n<p>            A company named M\/s.Toshiba Anand Batteries Ltd. was<\/p>\n<p>ordered to be wound up by the Company Court by order dated 5.11.1996<\/p>\n<p>in Company Petition No.1 of 1996 after reference made by the Board For<\/p>\n<p>Industrial And Financial Reconstruction (BIF), under section 20 of the<\/p>\n<p>Sick Industrial Companies (Special Provisions) Act, 1987.         While the<\/p>\n<p>company was functioning, it imported two consignments of zinc callots &#8211;<\/p>\n<p>20 MT and 23 MT respectively, agrregating to 43 MT, from Peru. The<\/p>\n<p>goods were discharged by steamer lines in Cochin Port and taken into<\/p>\n<p>custody by the Cochin Port Trust. The goods were bonded in customs<\/p>\n<p>approved private bonded warehouse. Therefore, customs duty need be<\/p>\n<p>paid only at the time of clearance from the bonded warehouse. Before<\/p>\n<p>the company cleared the materials from the warehouse, the company<\/p>\n<p>closed its operations. The bonded periods expired and no steps were<\/p>\n<p>taken to renew the bonds. Therefore Customs Department sold the two<\/p>\n<p>consignments of bonded materials, on different dates, for an aggregate<\/p>\n<p>sale value of Rs.18,75,000\/= and it was retained by the customs<\/p>\n<p>authorities. The Official Liquidator filed CA.No.490\/97 for transfer of the<\/p>\n<p>above amount of Rs.18,75,000\/= to himself as part of the assets of the<\/p>\n<p><span class=\"hidden_text\">Co.A.1 &amp; 2\/2003                   2<\/span><\/p>\n<p>company. The Assistant Collector of Customs preferred a claim of<\/p>\n<p>Rs.1,08,03,735\/= for customs duty and allied charges due from the<\/p>\n<p>company on various consignments of goods imported by the company<\/p>\n<p>including the 43 MT zinc callots above referred to.      The Official<\/p>\n<p>Liquidator admitted the Assistant Commissioner&#8217;s claim to the extent<\/p>\n<p>of Rs.77,73,662\/= and rejected the claim in respect of two items,<\/p>\n<p>aggregating to Rs.30,30,073\/= as 43 MT imported zinc callots were<\/p>\n<p>sold by the customs authority and 50 MT zinc callots were in the<\/p>\n<p>custody of the Sub Court, Cochin and it was not taken possession by<\/p>\n<p>the   Official  Liquidator.     The    Company    Court    dismissed<\/p>\n<p>CA.No.490\/1997. Once the goods were sold in auction as abandoned<\/p>\n<p>when the goods were not cleared from the bonded warehouse, owner<\/p>\n<p>cannot claim any right of the proceeds of the sale and after<\/p>\n<p>abandoning the items and not clearing within the bonded period, the<\/p>\n<p>owner cannot claim for the goods or its value. Therefore, we agree<\/p>\n<p>with the company court in dismissing C.A.No.490\/97.         But, the<\/p>\n<p>Company Court allowed the claim of the customs department to the<\/p>\n<p>tune of Rs.13,61,099\/= more than the amount admitted by the Official<\/p>\n<p>Liquidator which represents the duty on the above goods. We are of<\/p>\n<p>the opinion that after appropriating the value of the goods, the<\/p>\n<p>customs authorities cannot claim any customs duty.           In this<\/p>\n<p>connection, we refer to section 23(2) of the Customs Act and decision<\/p>\n<p>of the Bombay High Court in <a href=\"\/doc\/1065691\/\">Mafatlal Fine Spinning &amp;<\/p>\n<p>Manufacturing Co. Ltd. v. Union of India and others<\/a> (1987 (27)<\/p>\n<p>E.L.T 19 (Bom.)).    Therefore, the Company Court ought not have<\/p>\n<p><span class=\"hidden_text\">Co.A.1 &amp; 2\/2003                     3<\/span><\/p>\n<p>allowed the claim of duty in respect of the same.         The Official<\/p>\n<p>Liquidator has allowed the claim of customs authorities to the tune of<\/p>\n<p>Rs.77,73,662\/-. In any event, duty of the abandoned goods which was<\/p>\n<p>not cleared from the bonded warehouse cannot be claimed as customs<\/p>\n<p>authorities sold the goods as it was not cleared from the bonded<\/p>\n<p>warehouse within the time allowed and treated it as abandoned goods<\/p>\n<p>and appropriated its proceeds.       Thereafter, it is not justified for<\/p>\n<p>claiming customs duty on that goods (43 MT of zinc callots) than that<\/p>\n<p>was allowed by the Official Liquidator. With regard to 50 MT zinc<\/p>\n<p>callots in the custody of Cochin Sub Court, claim can be filed only<\/p>\n<p>after disposal of the case pending in the Sub Court as ownership of<\/p>\n<p>the goods in question is still in dispute. Company court went wrong<\/p>\n<p>in allowing the claim of the customs authorities to the extent of<\/p>\n<p>Rs.13,61,099\/= regarding the duty on 43 MT of zinc callots sold by<\/p>\n<p>them and 50 MT of zinc callots now under custody of the sub court.<\/p>\n<p>            In the above circumstances, we dismiss Co.A.No.1 of 2003<\/p>\n<p>and allow Co.A.No.2 of 2003.\n<\/p>\n<\/p>\n<p>                                                    J.B.KOSHY<br \/>\n                                                      JUDGE<\/p>\n<p>                                              THOMAS P. JOSEPH<br \/>\n                                                      JUDGE<\/p>\n<p>tks<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court The Official Liquidator vs The Commissioner Of Customs &#8230; on 7 November, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM Co.Appeal.No. 1 of 2003() 1. THE OFFICIAL LIQUIDATOR, &#8230; Petitioner Vs 1. THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE &#8230; Respondent For Petitioner :SRI.CHACKO GEORGE (SR.) For Respondent :SMT.I. SHEELA DEVI, ADDL.CGSC [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-168676","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>The Official Liquidator vs The Commissioner Of Customs ... on 7 November, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/the-official-liquidator-vs-the-commissioner-of-customs-on-7-november-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Official Liquidator vs The Commissioner Of Customs ... on 7 November, 2008 - Free Judgements of Supreme Court &amp; 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