BIRD AND CO PRIVATE LTD Vs. ASSISTANT COLLECTOR OF CUSTOMS FOR EXPORT CALCUTTA
HIGH COURT OF CALCUTTA
BIRD AND CO.(PRIVATE) LTD.
ASSISTANT COLLECTOR OF CUSTOMS FOR EXPORT, CALCUTTA
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T.K.Basu, J. -
(1.) The petitioner Bird & Company (Private) Limited carries on business, inter alia, in the purchase and sale and export of lute fabrics.
(2.) According to the petitioner, by an exchange of telegrams, it agreed to sell and South African Canvas Co. (Pt.) Ltd., a Company carrying on business, inter alia, in South Africa agreed to buy 50,000 yards of Hessian cloth of certain specifications c & f Lourenco Marques and another consignment of 50,000 yards of Hessian cloth of certain other specifications c & f Lourenco Marques.
(3.) It is the case of the petitioner that the ultimate destination of the goods was unknown to the petitioner at the time the contract was concluded. In any event, the petitioner would have discharged all its obligations under the aforesaid agreement if the petitioner has shipped the said goods to Lourenco Marques and the petitioner was not concerned with their ultimate destination.;
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