New Mahe Ceramics vs. The Ministry Of Ports
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE T.R.RAVI THUR AY, THE 5TH DAY OF AUGUST 2021 / 14TH SRAVANA, 1943 WP(C) NO. 479 OF 2021 P ETITIONER: NEW MAHE CERAMICS 23/281, C1-C6, MEETHALAKANDY BUILDING, MAIN ROAD, KOYILANDY, KOZHIKODE, KERALA, PIN-673305, REPRESENTED BY ITS MANAGING PARTNER SHAKKEER T.G. BY ADV K.M.SATHYANATHA MENON RESPONDENTS: 1 THE MINISTRY OF PORTS, SHIPPING AND WATERWAYS, REPRESENTED BY THE SECRETARY, PARIVAHAN BHAVAN, 1, PARLIAMENT STREET, NEW DELHI-110001. 2 THE COCHIN PORT TRUST, REPRESENTED BY ITS CHAIRMAN, COCHIN PORT TRUST, WILLINGDON ISLAND, KERALA, PIN-682009. 3 THE BOARD OF TRUSTEES, REPRESENTED BY ITS CHAIRMAN, COCHIN PORT TRUST, WILLINGDON ISLAND, KOCHI, KERALA, PIN-682009. 4 ALPHA TRANS COASTAL EXIM SERVICES LLP, B-38, MANMANDIR RESIDENCY-2, CHHATADIYA ROAD, RAJULA, GUJARAT, PIN CODE-365560, REPRESENTED BY ITS MANAGING DIRECTOR, EMAIL : alphalogistic@gmail.com * ADDL.5 THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGTON ISLAND, COCHIN-682 009. IS IMPLEADED AS PER ORDER DATED 25-01-2021 IN IA 1/2021. W.P.(C)No.479 of 2021 :-2-: * ADDL.6 KOCHI INTERNATIONAL CONTAINER TRANSSHIPMENT TERMINAL (ICTT) REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER, INDIA GATEWAY TERMINAL PVT.LTD., ADMINISTRATION BUILDING, ICTT VALLARPADAM, SEZ, MULAVUKADU VILLAGE, ERNAKULAM 682 504. IS IMPLEADED AS PER ORDER DATED 09.02.2021 IN IA 2/2021. BY ADVS. SRI.ANISH JAIN, CGC SRI.V.ABRAHAM MARKOS SRI.RAJESH. K.RAJU SRI.M.GOPIKRISHNAN NAMBIAR SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SRI.P.G.CHANDAPILLAI ABRAHAM SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA SRI.KURYAN THOMAS SRI.K.JOHN MATHAI SRI.JOSON MANAVALAN SRI.PAULOSE C. ABRAHAM SRI.RAJA KANNAN SRI.PARVATHY KOTTOL SRI. P. VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.08.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C)No.479 of 2021 :-3-: Dated this the 5th day of August, 2021 J U D G M E N T The petitioner, which is a partnership firm dealing in tiles, ceramics, bathroom accessories, etc., had purchased goods covered by Exhibits P2 and P3 from Gujarat and the same were entrusted with the 4th Respondent for being transported to Kerala. The goods were to be shipped from the Pipavav Port to Cochin Port through the shipping line, Shipping Corporation of India Ltd and in the vessel, MV SCI Chennai VOY 494. The petitioner submits that the goods were covered by Exhibits P4 and P5 tax invoices and that the entire transporting charges had also been paid to the 4th Respondent through RTGS transfer from the State Bank of India, Koyilandy Branch to the accounts of the 4th Respondent with HDFC Bank, Rajula on 17.12.2020. The above transaction is evidenced by Exhibit P6 document. According to the petitioner, even though the goods arrived at the Cochin Port, the same were withheld for no reason whatsoever. The petitioner hence approached this Court, praying for release of the goods. Even though the petitioner has the contention that the 4th
W.P.(C)No.479 of 2021 :-4-: respondent is involved in unethical practice, the Writ petition has been filed, mainly seeking prayers against the Respondents 1 to 3, 5 and 6, for release of the consignment and for consequential reliefs.
It appears from what had transpired that the shipment in question arrived at the Vallarpadam Terminal and not at the Cochin Port. The petitioner had hence impleaded the 6th respondent as additional Respondent. On 16.7.2021, the counsel for the 6th respondent has filed a statement producing along with Exhibit R6(a), which is an instruction from the agent of the Shipping Corporation of India Ltd, requesting that the containers Nos. TCKU 3208684 and TRHU 2676020 in which the consignments to the petitioner were shipped, may be transhipped to Pipavav Port in MV SCI Chennai VOY SM 502 which was expected to sail from Cochin on 20.02.2021. It is submitted that on the basis of the request of the Shipping lines which had arranged for the transport from the Pipavav Port, the containers were transhipped back to Pipavav Port and are no longer available at the Vallarpadam terminal for being released to the petitioner or his agents.
W.P.(C)No.479 of 2021 :-5-:
Faced with the above situation, the counsel for the petitioner prayed that the Writ petition may be closed without prejudice to his rights to initiate appropriate proceedings against the Consignor and the intermediaries involved in transporting the consignment from Gujarat to Kochi and in the transhipment back to Pipavav Port. This Writ petition is hence closed without prejudice to the rights of the petitioner to initiate appropriate proceedings against the Consignor and the intermediaries involved in the transporting of the consignment from Pipavav Port to Cochin and in the transhipment of the same, back from Cochin to Pipavav Port before the appropriate forums. All pending interlocutory applications are closed. T.R.RAVI, JUDGE ami/
W.P.(C)No.479 of 2021 :-6-: APPENDIX OF WP(C) 479/2021 PETITIONER EXHIBITS EXHIBIT P1OF THE GST REGISTRATION CERTIFICATE OF THE PETITIONER DATED 30.11.2017 ISSUED BY THE GOVERNMENT OF INDIA. EXHIBIT P2OF THE TAX INVOICE NO.SCPL/0792 DATED 1.12.2020 ISSUED BY SONATA CERAMICA PVT. LTD. EXHIBIT P3OF THE TAX INVOICE NO.2021TRG262 DATED 1.12.2020 ISSUED BY AMAZOONE CERAMICS LIMITED. EXHIBIT P4OF THE TAX INVOICE NO. ATC/TAX/4940 DATED 15.12.2020 RAISED BY 4TH RESPONDENT TOWARDS PETITIONER. EXHIBIT P5OF THE TAX INVOICE NO.ATC/TAX/4941 DATED 15.12.2020 BY 4TH RESPONDENT TOWARDS PETITIONER. EXHIBIT P6OF THE COMPUTER GENERATED STATEMENT OF THE TRANSACTION WITH STATE BANK OF INDIA, KOYILANDY BRANCH DATED 4.1.2021 FROM THE ACCOUNT OF PETITIONER. EXHIBIT P7OF THE EMAIL COMMUNICATION FORWARDED BY THE PETITIONER TO 4TH RESPONDENT DATED 19.12.2020. EXHIBIT P8OF THE GST REGISTRATION CERTIFICATE OF NEW MAHE CERAMICS, MAHE IN THE STATE OF PUDUSSERY WITH GST REGISTRATION NO.34EKZPS6215N2Z3 DATED 23.9.2017. EXHIBIT OF THE RESPONDENT : EXHIBIT R6(a)OF THE LETTER DATED 19.2.2021 FROM JAIRAM AND SONS
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.