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TMI Blog2007 (11) TMI 496X X X X Extracts X X X X X X X X Extracts X X X X ..... th the International Airport Authority of India (for short the 'IAAI') and upon deposit of the said amount the said authority would take steps to ensure that the bank guarantees furnished to it are returned for discharge. 2. The appellant herein imported a consignment of Y.K.K. Polyster zippers type LFC-32, No. 3, size 8, of Japanese origin from Singapore through invoice dated 15-6-1990. The value declared was of Singapore dollars 12 per 100 pieces. The total value of the consignments was Singapore $ 53,300/- C.I.F. The Bill of Entry was filled on 23-6-1990. The appellant did not insist on a show cause notice as it was incurring heavy demurrage. The Addl. Collector enhanced the value of the goods imported. The appellant, therefore, ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as under :- "On a consideration of the material on record and the arguments advanced by the counsel during the course of the final hearing is noted in our books, we found that the appellants advanced an argument that if the goods are imported over and above a particular quantity they are entitled to quantity discount, this aspect we have by oversight not considered in the order. Therefore, we consider the said argument now. While holding the assessable value should be on the basis of 1159 Yen, we referred to the offer dated 5-6-1990 made by M/s. Bhalla and Co. to the appellants. In the said offer it is mentioned, 'goods worth Japanese Yen 600000 per shipment, % of discount will vary upon the quantity over and above the minimum quantity. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid amendment was allowed. Be that as it may, we have heard the learned counsel appearing for the parties on this appeal filed by the appellant being aggrieved by the order passed by the learned Single Judge dismissing the writ petition who have also taken us through the records in support of their submissions. 6. On going through the records we find that the IAAI has waived demurrage charges to the extent of 80% under Section 45 of the Customs Act. What was directed to be paid was 20% of the demurrage charges which according to the appellant was also exorbitant. It is also contended before us by the counsel appearing for the appellant that the appellant cannot be saddled with the liability of the demurrage charges which amounts to ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 61, would be entitled to charge demurrages for the imported goods in its custody and make the importer or consignee liable for the same even for periods during which he/it was unable to clear the goods from the Customs area, due to fault on the part of the customs authorities or of other authorities who might have issued detention certificates owing such fault." 7. We may also refer to the decision of the Supreme Court in Trustees of the Port of Madras v. M/s. K.P.V. Sheikh of Mohd. Rowther and Co. Pvt. Ltd. and another - 1996 (82) E.L.T. 174 (S.C.) = AIR 1995 SC 1922 wherein also the Supreme Court had occasion to deal with a similar contention. The Supreme Court in the said decision held that if an authority is the custodian of the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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