Psi Data System Ltd. Vs. Asstt. Collector of Customs

Psi Data System Ltd. vs Asstt. Collector of Customs

Disposition Appeal dismissed Court Karnataka Decided Sep 18, 1998

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Citation: sooperkanoon.com/387348
Court: Karnataka High Court
Judge: Ashok Bhan and ;S.R. Venkatesha Murthy, JJ.
Decided On: Sep 18, 1998
Case Number: Writ Appeal No. 3392 of 1998
Subject: Customs
Disposition: Appeal dismissed

Case Summary

AI-generated summary - not the official court judgment text.

- Section 11(6): [Ajit J. Gunjal, J] Appointment of arbitrator - Petition under Section 11(6) Dispute arising between petitionercontractor and respondents - Provisions in arbitral agreement regarding appointment of arbitrator - Held, Appointment of an arbitrator by respondents after presentation of petition under ...

Key legal issue: Customs
Outcome / disposition: Appeal dismissed
Acts & sections: Customs Act, 1962 - Sections 23(2)

Parties & Advocates

Appellant / Petitioner

Psi Data System Ltd.

Advocate S.N. Murthy, Adv.

Respondent

Asstt. Collector of Customs

Legal References

Acts: Customs Act, 1962 - Sections 23(2)
Reported In: 2004(163)ELT302(Kar)

Excerpt

- section 11(6): [ajit j. gunjal, j] appointment of arbitrator - petition under section 11(6) dispute arising between petitionercontractor and respondents - provisions in arbitral agreement regarding appointment of arbitrator - held, appointment of an arbitrator by respondents after presentation of petition under section 11(6) would not be in compliance with provisions of act and also terms of agreement. a clause in additional agreement running contrary to other clauses is to be ignored or eschewed. 1. we agree with the reasoning adopted by the learned single judge. the appellant could not be allowed to relinquish the title in goods after the lapse of a number of years. sections 23(2) and 86 of customs act read jointly leads to the conclusion that after the determination of the duty, it is not possible to relinquish the title in goods. after the lapse of time, for keeping the goods in the warehouse it has to be presumed that the importer is no longer interested in keeping the goods in the warehouse and the customs authorities are within their jurisdiction to determine the duty. the order of determination of duty not being in dispute, the appellant could not be permitted to relinquish his title in the goods. we have considered this matter earlier against a similar order passed by the same judge which was upheld by us. dismissed.

Full Judgment

1. We agree with the reasoning adopted by the learned Single Judge. The appellant could not be allowed to relinquish the title in goods after the lapse of a number of years. Sections 23(2) and 86 of Customs Act read jointly leads to the conclusion that after the determination of the duty, it is not possible to relinquish the title in goods. After the lapse of time, for keeping the goods in the warehouse it has to be presumed that the importer is no longer interested in keeping the goods in the warehouse and the customs authorities are within their jurisdiction to determine the duty. The order of determination of duty not being in dispute, the appellant could not be permitted to relinquish his title in the goods. We have considered this matter earlier against a similar order passed by the same Judge which was upheld by us. Dismissed.

Same Court & Year Karnataka · 1998 Same Parties Psi Data System Ltd. vs Asstt. Collector of Customs Same Subject Customs Same Judge Ashok Bhan and ;S.R. Venkatesha Murthy, JJ. Acts & Sections Customs Act, 1962 - Sections 23(2)

Customs