COMMISSIONER OF CUSTOMS Vs. A P L INDIA PVT LTD
LAWS(CAL)-2003-5-22
HIGH COURT OF CALCUTTA
Decided on May 08,2003

COMMISSIONER OF CUSTOMS Appellant
VERSUS
A.P.L.(INDIA) PVT.LTD Respondents

JUDGEMENT

J.K.Biswas, J. - (1.) This Letters Patent appeal and another Letters Patent appeal, being A.P.O.T. No. 728 of 1999 [The Board of Trustees for the Port of Calcutta Authorities & Anr. v. A.P.L. (India) Pvt. Ltd. & Ors.], have been heard together; both were filed against the judgment and order dated 4th May, 1999 passed in writ petition No. 1690(W) of 1998.
(2.) By our judgment pronounced today in the other appeal, we have set aside the judgment and order of the learned single Judge. But we did not pass any order regarding the application of the sale proceeds of the cargoes, as in terms of order dated 26th July, 1999, passed in this appeal, the question of entitlement to the same-between the Customs and the Calcutta Port Trust- is dependent upon the result of this appeal.
(3.) Since facts and legal positions regarding the issues have been already discussed at length in the other judgment, we are not repeating the same. In this judgment we are giving only a hint of the dispute involved.;


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