9911796707
TMI Blog2009 (9) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms or for examination by customs authorities. The impugned goods remained in the custody of the port trust as desired by the respondents. Hence, it is clear that no detention certificate is required to be issued for waiver of demurrage and detention charges, as the respondents were fully responsible for detention of the cargo. Held that- The respondents were fully responsible for not producing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that the original authority has noted in his letter dated 7-1-2000, has examined the ratio of the decision of the Hon'ble High Court of Madras in Amar Ferro Metals (P) Ltd. v. Madras Port Trust - 1999 (114) E.L.T. 8 (Mad.) and has communicated to the respondents that it is not a suitable case of issue of detention certificate. He has also indicated that the respondents sought time to produce t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -9-98. However, Shri T.H. Rao, Ld. SDR, appearing for the department states that the circular exempted a manufacturer-exporter listed with the central excise department from the requirement of filing bank guarantee subject to a number of conditions specified in the said circular. He further states that the respondents never came forward to avail of the facility under the circular nor they produced ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and detention charges from the port trust. On the other hand, the lower appellate authority has wrongly noted that the respondents had produced a bank guarantee on 4-11-99, without appreciating the fact that the said bank guarantee was not adequate and did not have the coverage for 24 months. The lower appellate authority has also not taken into consideration the fact that the impugned goods wer ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
