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 - 2021 (5) TMI HC This

  • Login
  • Referred In
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2021 (5) TMI 326 - HC - Customs


Issues:
1. Certiorarified mandamus seeking quash of order for release of used ventilators.
2. Mandamus to direct issuance of Demurrage and Detention Waiver Certificate for goods under Bill of Entry.

Certiorarified Mandamus Issue:
The petitioner sought to quash an order rejecting the release of used ventilators, but later withdrew the certiorari prayer. The court permitted the petitioner to respond to a show cause notice within two weeks and ordered adjudication within twelve weeks.

Mandamus for Demurrage Issue:
The petitioner requested a mandamus for a Demurrage and Detention Waiver Certificate. The court deemed the request premature, stating that the nature of goods should be confirmed by the competent authority, not a chartered engineer. The assessing authority was directed to refer to the Hazardous Substance Management Division or another competent authority to determine if the imported ventilators were hazardous material.

The court dismissed both writ petitions as withdrawn, with no costs awarded. Connected miscellaneous petitions were closed as well.

 

 

 

 

Quick Updates:Latest Updates