UNION OF INDIA Vs. ASIAN FOOD INDUSTRIES
LAWS(SC)-2006-11-38
SUPREME COURT OF INDIA
Decided on November 07,2006

UNION OF INDIA Appellant
VERSUS
ASIAN FOOD Respondents





Cited Judgements :-

AKSHAYA SIGNATURE HOMES VS. STATE OF TAMIL NADU [LAWS(MAD)-2021-9-112] [REFERRED TO]
SAI GRAPHIC SYSTEMS VS. COMMISSIONER OF CUSTOMS [LAWS(MAD)-2012-7-406] [REFERRED TO]
T.S. DAS AND ORS. VS. UNION OF INDIA AND ANR. [LAWS(SC)-2016-10-78] [REFERRED TO]
SESA STERLITE LIMITED AND ORS. VS. UNION OF INDIA AND ORS. [LAWS(DLH)-2015-9-451] [REFERRED TO]
BAYER CORPORATION VS. UNION OF INDIA [LAWS(DLH)-2017-3-197] [REFERRED TO]
SHAH NANJI NAGSI EXPORTS PVT LTD VS. UNION OF INDIA [LAWS(BOM)-2010-3-77] [REFERRED TO]
MERCK SHARP AND DOHME CORP VS. SMS PHARMACEUTICALS LIMITED [LAWS(DLH)-2021-7-55] [REFERRED TO]
ADMA AGRO INDIA PRIVATE LIMITED VS. UNION OF INDIA [LAWS(GJH)-2019-4-284] [REFERRED TO]
RAJESH CHANDER SOOD VS. STATE OF H.P. [LAWS(HPH)-2013-12-20] [REFERRED TO]
EAST U P SUGAR MILLS ASSOCIATION LKO VS. STATE OF U P [LAWS(ALL)-2012-2-15] [REFERRED TO]
VINAYAGA MARINE PETRO LTD VS. UNION OF INDIA & ORS [LAWS(DLH)-2018-12-355] [REFERRED TO]
Black Gold Rubber VS. State of H.P. [LAWS(HPH)-2008-6-42] [REFERRED TO]
SHIFA COLLEGE OF PHARMACY ANDERSONPET VS. PHARMACY COUNCIL OF INDIA [LAWS(KAR)-2020-11-273] [REFERRED TO]
CHALET HOTELS LIMITED VS. HINDUSTAN AERONAUTICS LIMITED [LAWS(KAR)-2020-5-126] [REFERRED TO]
MAIPHAI HONGCHUI VS. STATE OF MANIPUR [LAWS(MANIP)-2019-12-13] [REFERRED TO]
OM SIDDH VINAYAK IMPEX PVT. LTD. VS. UNION OF INDIA [LAWS(GJH)-2017-2-108] [REFERRED TO]
M/S.RUBY OVERSEAS VS. THE JOINT DIRECTOR GENERAL OF FOREIGN TRADE [LAWS(MAD)-2018-3-65] [REFERRED TO]
BIJITASWA ROUT VS. STATE OF WEST BENGAL [LAWS(CAL)-2012-12-19] [REFERRED TO]
UNION OF INDIA VS. INDIAN EXPORTERS GRIEVANCE FORUM [LAWS(DLH)-2012-2-164] [REFERRED TO]
A R PROPERTY DEVELOPERS PRIVATE LIMITED VS. SECRETARY HOUSING AND URBAN DEVELOPMENT (UD-1) DEPARTMENT GOVERNMENT OF TAMIL NADU [LAWS(MAD)-2017-12-305] [REFERRED TO]
M/S.ROYAL IMPEX VS. THE COMMISSIONER OF CUSTOMS [LAWS(MAD)-2019-2-197] [REFERRED TO]
SHANTI INTERNATIONAL, VS. COMMISSIONER OF CUSTOMS [LAWS(MAD)-2019-3-578] [REFERRED TO]
NAGAVALLI TRADERS VS. COMMISSIONER OF CUSTOMS [LAWS(MAD)-2019-3-602] [REFERRED TO]
VELU TRADERS VS. COMMISSIONER OF CUSTOMS [LAWS(MAD)-2019-3-616] [REFERRED TO]
ZOOM INTERNATIONAL VS. COMMISSIONER OF CUSTOMS [LAWS(MAD)-2019-4-339] [REFERRED TO]
H.S.TRADING COMPANY VS. COMMISSIONER OF CUSTOMS CHENNAI II COMMISSIONERATE [LAWS(MAD)-2019-4-465] [REFERRED TO]
KAUSHAL KISHOR SHARMA AND OTHERS VS. STATE OF RAJASTHAN AND OTHERS [LAWS(RAJ)-2018-10-16] [REFERRED TO]
UNION OF INDIA VS. KHURSHID AHMED [LAWS(RAJ)-2012-3-39] [REFERRED TO]
NIRAJ AGRO FOODS VS. COMMISSIONER OF CUSTOMS [LAWS(MAD)-2019-3-432] [REFERRED TO]
SANJEEV KUMAR VS. STATE OF H.P. [LAWS(HPH)-2014-5-150] [REFERRED TO]
KINETA MINERALS & METALS LTD. VS. COMMR. OF CUS., GUNTUR [LAWS(CE)-2009-1-171] [REFERRED TO]
UNION OF INDIA VS. P.M. WAGH [LAWS(BOM)-2015-1-18] [REFERRED TO]
SAKET KUMAR VS. STATE OF U P [LAWS(ALL)-2015-5-193] [REFERRED TO]
EASTERN COAL FIELDS LTD VS. BELA RANI BHATTACHARYA [LAWS(CAL)-2011-7-54] [REFERRED TO]
GUJARAT AMBUJA EXPORTS LTD VS. UNION OF INDIA [LAWS(DLH)-2011-2-368] [REFERRED TO]
GLOBAL EXIM VS. COMMISSIONER OF CUSTOMS [LAWS(CE)-2014-5-63] [REFERRED TO]
VAAS EXPORTS VS. DIRECTOR GENERAL OF FOREIGN TRADE [LAWS(MAD)-2008-7-644] [REFERRED]
USHA KOHLI AND OTHERS VS. CHANDIGARH ADMINISTRATION AND OTHERS [LAWS(P&H)-2013-7-1152] [REFERRED]
DIRECTOR GENERAL OF FOREIGN TRADE AND ORS. VS. KANAK EXPORTS AND ORS. [LAWS(SC)-2015-10-106] [REFERRED TO]
PARISONS AGROTECH (P) LTD. AND ORS. VS. UNION OF INDIA (UOI) AND ORS. [LAWS(SC)-2015-8-54] [REFERRED TO]
HINDUSTAN GRANITES VS. UNION OF INDIA [LAWS(SC)-2007-4-153] [REFERRED TO]
ABANS COMMODITIES (I) PVT LTD. VS. COMMISSIONER OF CUSTOMS [LAWS(MAD)-2019-3-585] [REFERRED TO]
NINGOMBAM DINESHOR SINGH VS. STATE OF MANIPUR [LAWS(MANIP)-2023-1-9] [REFERRED TO]
ROYAL IMPEX VS. COMMISSIONER OF CUSTOMS CHENNAI II [LAWS(MAD)-2019-2-267] [REFERRED TO]
MOHAN KUMAR DHALL MILL VS. COMMISSIONER OF CUSTOMS CHENNAI II [LAWS(MAD)-2019-3-617] [REFERRED TO]
V S LAD AND SONS VS. STATE OF KARNATAKA [LAWS(KAR)-2010-11-35] [REFERRED TO]
M/S. OM TRADERS VS. THE UNION OF INDIA [LAWS(KAR)-2018-2-225] [REFERRED TO]
JSW ENERGY LIMITED VS. STATE OF HIMACHAL PRADESH THROUGH PRINCIPAL SECRETARY [LAWS(HPH)-2012-6-85] [REFERRED TO]
INDIAN EXPORTERS GRIEVANCE FORUM VS. UNION OF INDIA [LAWS(DLH)-2010-8-134] [REFERRED TO]
JINDAL DRUGS LIMITED VS. UNION OF INDIA [LAWS(BOM)-2011-7-246] [REFERRED TO]
MALIK TANNING INDUSTRIES VS. UNION OF INDIA [LAWS(DLH)-2014-12-69] [REFERRED TO]
KRIBHCO AGRI BUSINESS PVT. LTD. VS. UNION OF INDIA [LAWS(GJH)-2023-3-51] [REFERRED TO]
S.J. FABRICS PVT. LTD. AND ORS. VS. UNION OF INDIA AND ORS. [LAWS(CAL)-2014-9-180] [REFERRED TO]
P R CHEMICALS VS. UNION OF INDIA & ANR [LAWS(DLH)-2016-8-454] [REFERRED]
RAJENDRAKUMAR AND ORS. VS. THE STATE OF MAHARASHTRA AND ORS. [LAWS(BOM)-2016-1-110] [REFERRED TO]
DHEERA SINGH VS. UT CHANDIGARH ADMN. [LAWS(P&H)-2012-11-35] [REFERRED TO]
UNION OF INDIA VS. COSMO FILMS LIMITED [LAWS(SC)-2023-4-134] [REFERRED TO]
KARUMURI PULSES VS. COMMISSIONER OF CUSTOMS, CHENNAI II, COMMISSIONERATE [LAWS(MAD)-2019-4-821] [REFERRED TO]
UNION OF INDIA VS. UNIK TRADERS [LAWS(MAD)-2022-10-138] [REFERRED TO]


JUDGEMENT

- (1.)Leave granted.
(2.)Both the appeals involving common questions of law and fact were taken up for hearing together and are being disposed of by this common judgment.
(3.)We would, however, notice the fact involved in both the matters separately.
FACT RE: M/S. ASIAN FOOD INDUSTRIES

Respondent herein is exporter of various kinds of pulses and grains. It received orders for supply of 20331 MT of pulses from the Overseas Importers of Middle East wherefor several contracts were entered into. The said contracts were executed between 22.4.2006 and 2.05.2006. It received US $294942 being approximately 20% of the contract amount by way of advance towards the said supply from the importers on 9.5.2006. Shipment of 20 containers out of the 107 containers consisting of 415 MT took place during the period between 22.06.2006 and 24.06.2006. The remaining 87 containers were cleared and Let Export Orders dated 23.06.2006, 24.06.2006 and 26.06.2006 were issued by the custom authorities at Kandla Port. Bills of lading were also issued therefor.



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