Ajit Kumar Sengupta, J. - (1.) The Court. The first petitioner acted as the Steamer Agents of a foreign sea-going ship M.V. "Erzuram" belonging to a foreign owner carrying on business In Turkey. The second petitioner Is a Director and Shareholder of the petitioner No. 1. The first petitioner as the licensed Steamer Agents granted by the Customs House at Calcutta and Port Authorities are obliged as such agents of foreign principal to meet all demands and penalties that may be imposed by the Customs Authorities and Port Authorities on the Vessel entered under Its agency.
(2.) On or about 15th April, 1987 a consignment of 14640 PCS. of Steel Billets was inter alia, shipped on the said vessel from the Port of Iskenderan, Turkey for safe carriage therefrom to the Port of Haldla under a Bill of Lading No. 1 dated April 15.1987. The said consignment was to the order of M/s. Minerals & Metals Trading Corporation of India Ltd.. Calcutta The said consignment was carried and declared by the said vessel under line No. 1 in the manifest of the said vessel.
(3.) The said vessel also carried various other consignments of Steel Billets from the said Port of Iskenderan, Turkey for safe carriage to the Port of Bombay. One of the said consignments was 220 bundles of Steel Billets covered under Bill of Lading No. 6B, date April 15.1987, notify party being MMTC of India Ltd. A/c Ahmedabad Steel Crafts & Roll in Mills Ltd., Ahmedabad being the ultimate consignees. The said consignment of 22 bundles was declared in the ships manifest filed with Bombay Customs under Bill of Lading No. 6B. The said consignee being the seventh respondent herein on the basis of the said Bombay manifest duty filed Bill of Entry before the Bombay Customs for the entire quantity of 220 bundles and paid Customs Duty thereunder.;