Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Customs Customs + HC Customs - 2000 (7) TMI HC This

  • Login
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2000 (7) TMI 82 - HC - Customs

Issues:
Application for waiver of demurrage charges

Analysis:
The judgment pertains to an application in the form of a writ petition seeking the waiver of demurrage charges during the processing period. The Airports Authority of India waived demurrage charges amounting to Rs. 1,85,000/- for a specific period, which the petitioner sought to be condoned. The petitioner argued that the processing period for waiver applications should be regulated as per specific criteria, including cases of full or partial waiver and rejection of applications. There is also a provision for an appeal against the rejection of a waiver application, which must be filed within fifteen days from the communication of the decision. The decision of the appellate authority is considered final.

The respondent Authority contended that the Writ Court does not have jurisdiction to adjudicate demurrage matters when an alternative remedy, such as an appeal, is available. It was argued that the Chairman of the Authority is the appropriate forum for appeals. Reference was made to a previous decision to support the argument that the regulations concerning demurrage charges are in line with the relevant laws and requirements. The respondent further argued that even if certain conditions are deemed ultra vires, the Authority is entitled to collect demurrage charges for goods in its custody.

The petitioner, representing themselves, disputed the value of the referenced judgment in the present case, highlighting multiple representations made before various authorities without any satisfactory response. The Court acknowledged the potential for an appeal process but criticized the summary rejection of pleas without providing reasons. The Court condoned any delay in filing an appeal and directed the petition to be treated as an appeal before the appropriate authority for a final decision within three weeks, ensuring a fair hearing and a reasoned order. The Court also instructed that the writ petition, annexures, and affidavits would be considered part of the appeal for effective adjudication.

In conclusion, the writ petition was disposed of without costs, allowing the withdrawal of goods without conditions. The department was directed to provide certified copies of the order to the parties promptly. All parties were instructed to act in accordance with the operative part of the judgment, subject to the satisfaction of the Court officer.

 

 

 

 

Quick Updates:Latest Updates