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Issues Involved:
1. Validity of the confiscation of imported goods under Section 111(d) of the Customs Act, 1962. 2. Applicability of public notices dated September 18, 1974, on the imported goods. 3. Issuance of a detention certificate for waiver of demurrage charges. Detailed Analysis: 1. Validity of the Confiscation of Imported Goods under Section 111(d) of the Customs Act, 1962 The petitioners, an eligible export house, imported eight consignments of synthetic resin polyester resin chips from Japan under licences transferred from registered exporters. The Collector of Customs, Bombay, issued show cause notices objecting to these imports, claiming the licences did not cover the imported products. Consequently, the goods were confiscated under Section 111(d) of the Customs Act, 1962, subject to redemption on payment of a fine, and penalties were imposed under Section 112. Appeals to the Central Board of Excise and Customs were rejected, and revision petitions to the Government of India only resulted in a reduction of the redemption fine and setting aside of penalties. 2. Applicability of Public Notices Dated September 18, 1974, on the Imported Goods The petitioners argued that the public notices dated September 18, 1974, clarified that import licences for synthetic resins were not valid for importing polyester resins and chips of textile grade. However, these notices also directed Customs authorities to allow imports made or shipments effected before the issuance of these notices. The petitioners contended that their imports, made prior to the public notices, should not have been confiscated. The court noted that the revisional authority failed to consider these public notices and their implications. The court referred to a similar case adjudicated by the Bombay High Court, which held that goods imported before the issuance of such notices should be cleared without imposing fines or penalties. The court found that the Union of India had accepted this verdict, as no appeal was filed in the Supreme Court. 3. Issuance of a Detention Certificate for Waiver of Demurrage Charges The petitioners also sought a detention certificate to waive demurrage charges from the Port Trust Authority. The court held that the petitioners were not at fault for the detention of goods due to import licence formalities. Citing previous judgments, the court noted that the International Airport Authority of India waives demurrage charges based on its rules and regulations if a detention certificate is issued by Customs authorities. The court directed the respondents to issue the detention certificate, enabling the petitioners to seek waiver of demurrage charges from the concerned authority. Conclusion The court allowed the writ petition, quashed the impugned orders, and directed the respondents to issue a detention certificate to the petitioners. The respondents were also ordered to pay costs quantified at Rs. 1,000/- to the petitioners.
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