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TMI Blog2012 (9) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... in the impugned order that respondents are not liable to pay detention and demurrage charges - in favour of assessee. - C/128/12 - - - Dated:- 14-8-2012 - Shri ASHOK JINDAL, J. Shri K.S.V.V. Prasad, SDR For the Appellant Shri S. Krishnanandh, Advocate For the Respondent Revenue has challenged the impugned order by way of this appeal to the extent the observations made by the first appellate authority in paragraph 9 of the impugned order which is reproduced herein below :- The appellants have stated that as per the provisions of Regulation 6(l) of the Handling of Cargo in Customs Areas Regulations 2009, no rent or demurrage is chargeable on goods detained or seized or confiscated by the proper officer and sought for i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h Court of Delhi in the case of Narayan International Vs UOI 2007-TIOL-609-HC-DEL-CUS and Puneet Expo Vs UOI 2011 (263) ELT 63 (Del.) and Punjab and Haryana High Court in Monika India Vs UOI 2010 (260) ELT 177 (P H). 4. The learned AR also relied on the decision of this Tribunal in the case of Lukkad Impex and others vide Final Order No.1121-1123/10 dt. 7.10.2010. On the other hand, the learned counsel for the respondents drew my attention to Notification No.26/2009-Cus. (N.T.) dt. 17.3.09 which is in relation to Handling of Cargo in Customs Areas Regulations, 2009 vide Regulation 6(l) which is reproduced hereunder :- 6. Responsibilities of Customs Cargo Service Provider.- (1) The Customs Cargo Service provider shall - . (l) sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs Areas Regulations, 2009. The case law relied upon by the learned counsel in the case of Stonemann Royale Ltd. (supra) is also not applicable to the facts of this case as in that case the goods were neither seized nor detained. The case law relied upon by learned AR in the case of Lukkad Impex (supra) is also not applicable as the issue dealt by this Tribunal in that case is not relevant to the grounds taken by Revenue in this appeal. Further, Notification No.26/09-Cus. (N.T.) dt. 17.3.2009 clearly explicit that if the goods are seized or detained by the proper officer, the assessee shall not be charged with any rent or demurrage on the goods. Therefore, the first appellate authority has rightly held in the impugned order that respon ..... X X X X Extracts X X X X X X X X Extracts X X X X
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