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2019 (4) TMI 1540 - HC - CustomsRelease of Consignments - Peas and Dholl - issuance of Detention Certificate for waiver of Demurrage and Container Detention Charges in terms of Regulation 6(1)(1) of Handling of Cargo in Customs Areas Regulations 2008 - HELD THAT - The petitioner will remit the entire duty component of the consignments imported by him in case were such duty is leviable as per paragraph 15(iii) above along with a bank guarantee for the 10% of the invoice value. In cases where the duty impact is neutral, the petitioner shall furnish a bank guarantee for the 10% of the invoice value. Upon satisfaction of the aforesaid conditions, the consignment shall be released forthwith. Waiver of Demurrage and Container Detention Charges - Held that - In the light of Rule 6(l) of the Handling of Cargo in Customs Areas Regulations, 2009, which provides that the Customs Cargo Provider shall not, subject to any other law for the time being in force, charge any rent or demurrage on the goods seized or detained or confiscated by the Superintendent of Customs or Appraiser or Inspector of Customs or Preventive officer or examining officer, as the case may be, there shall be a waiver of demurrage charges. Petition disposed off.
Issues Involved:
1. Release of consignments under specific Bills of Entry. 2. Issuance of a Detention Certificate for waiver of Demurrage and Container Detention Charges. 3. Determination of the relevant date for import: Bill of Lading vs. Bill of Entry. 4. Embargo on the import of dhalls. 5. Embargo on the import of peas during the specified period. Issue-Wise Detailed Analysis: 1. Release of Consignments: The petitioner sought a Mandamus for the release of consignments under three Bills of Entry, covered under a specific sales contract. The identical issue was previously considered in a similar case (W.P.No.4403 of 2019) and the order from that case was applied here. The court concluded that the consignments in question, imported during the period when there was a stay on the relevant notifications, are liable to be released conditionally. 2. Issuance of a Detention Certificate: The petitioner also requested a Detention Certificate for the waiver of Demurrage and Container Detention Charges under Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations 2009. The court granted this waiver in light of the regulation, which stipulates that no rent or demurrage should be charged on goods detained by customs authorities. 3. Relevant Date for Import: Bill of Lading vs. Bill of Entry: The court considered whether the relevant date for reckoning the date of imports is the Bill of Lading or the Bill of Entry. Regulation 9.11 of the Foreign Trade Policy specifies that the date of Bill of Lading is relevant for determining the date of import. The court referenced the Supreme Court's decision in Union of India V. Asian Food Industries, which supported this interpretation. Therefore, the date of Bill of Lading was deemed the relevant date for import. 4. Embargo on the Import of Dhalls: The court noted that the import of dhalls was subject to restrictions under two notifications. However, the operation of these notifications had been stayed by earlier court orders. The court confirmed that there was no embargo on the import of dhalls in the present cases, as the stay was valid at the time of import. 5. Embargo on the Import of Peas: The import of peas was restricted by several notifications. The court observed that the relevant imports were covered by Bills of Lading drawn between 01.10.2018 and 31.12.2018, during which the operation of the notifications was stayed. The court concluded that there was no embargo on the import of peas during this period, provided the Bills of Lading were within the specified dates. Conclusion: The court ordered the release of the consignments upon the petitioner remitting the entire duty component and furnishing a bank guarantee for 10% of the invoice value. The authorities were allowed to initiate proceedings regarding the transactions, and the petitioner was required to comply with such proceedings. The court also granted the waiver of demurrage charges as per the relevant regulations. The writ petition was disposed of accordingly, and the connected miscellaneous petition was closed without costs.
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