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Issues:
Petitioner seeking production of records related to dropped show cause notice under Customs Act, 1962. Petitioner requesting clearance of goods without demurrage charges. Dispute over demurrage charges with third respondent. Entitlement to detention certificate for rebate in demurrage charges. Appeal filed by customs authorities pending before Collector of Customs (Appeals). Delay in decision-making process affecting petitioner's demurrage charges. Grant of detention certificate in light of pending appeal. Analysis: The petitioner, an importer, filed a petition under Article 226 of the Constitution seeking production of records related to a dropped show cause notice issued under the Customs Act, 1962. The show cause notice aimed to enhance the value of goods and impose duty charges, with a possibility of confiscation. The petitioner also sought clearance of goods without payment of demurrage charges to the third respondent, the International Airports Authority of India (IAAI). The petitioner argued that since adjudication proceedings were dropped, the detention of goods was unauthorized. However, the court referenced a Supreme Court judgment stating that the IAAI could claim demurrage charges regardless of the validity of detention during adjudication proceedings. Regarding the dispute over demurrage charges, the court highlighted the difference in purpose between the Customs Act and Acts governing port authorities, emphasizing the IAAI's right to charge demurrage for occupying space until customs clearance. The petitioner's plea against demurrage charges was dismissed based on this distinction. The court also addressed the petitioner's request for a detention certificate to claim relief from demurrage charges. The Supreme Court's ruling in a similar case emphasized the importance of customs authorities granting detention certificates for such relief. The court scrutinized the delay caused by the pending appeal filed by customs authorities before the Collector of Customs (Appeals). The petitioner expressed concerns over mounting demurrage charges surpassing the goods' value due to the prolonged decision-making process. The court directed the customs authorities to expedite the appeal process within three weeks to determine the petitioner's entitlement to a detention certificate. If the appeal is not resolved within the stipulated time or is rejected, the petitioner would be granted a detention certificate for claiming relief in demurrage charges as per procedure. In conclusion, the writ petition was partly allowed, and the respondents were directed to issue a detention certificate to the petitioner within three weeks. No costs were awarded in this matter.
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