- (1.) Learned senior Counsel appearing for the petitioners challenges the legality and validity of the summons dated 9th July, 2019 and 5th August, 2019 issued by the Superintendent of Customs (Preventive), SIB (Port), Customs House, Kolkata, issued under Section 108 of the Customs Act, 1962 in respect of importation of certain consignments of yellow peas by the petitioners under cover of Bills of Lading Nos. 9 to 22 dated 31st December, 2018 at Kakinada Port, Andhra Pradesh.
(2.) Learned senior Counsel submits that before arrival of the above mentioned vessel M.V Great Link at the Kolkata Port, the petitioner company had already filed advance Bills of Entry and rotation no. 2220178-19 dated 22nd March, 2019 were acknowledged. As the vessel could not enter port of Kolkata due to bad weather and insufficient draft condition, the vessel was redirected to Visakhapatnam and thereafter to Kakinada for discharge instead of Kolkata port.
(3.) The master of the vessel issued a certificate to this effect on 7th April, 2019. The advance Bills of Entry filed at Kolkata were cancelled as cargo could not reach the Port of Kolkata within the stipulated period of 30 days. The petitioner company filed fresh Bills of Entry at the Customs House at Kakinada and imported yellow peas were discharged from the vessel M.V Great Link under Bills of Lading No. 9 to 22 dated 31st December, 2018 through the Kakinada Port and cleared from the Kakinada Port during the period May to July 2019.;