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

TMI Blog

Home

Detention on Imported Cargo and Export Cargo Instructions – reg.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and Directorate of Enforcement and also the Central Bureau of Investigation for the purpose of investigation. Such investigation may result in imposition of fine/penalties on the importer/exporter. 2. The custodians of Ports/Air Cargo complex/ICDs/CFSs etc. demand the warehousing charges/Container detention charges from the parties for the period the goods are kept in their custody. Such warehousing charges are fairly high if the period of detention is longer. 3. Hitherto the custodians were remitting the detention/demurrage charges on the basis of the detention certificates issued by Commissioner of Customs. However,the issues like the quantum of demurrage and pay ability of demurrage, had been examined by the Hon ble Supreme Court .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ulted in reduction in number of consignment detained during investigation. It has also been observed that in some cases in which the parties have been exonerated fully at adjudication Appeal stage and Department has issued detention certificate for the purpose of waiver of demurrage charges, the custodians are reluctant to remit the demurrage. In order to avoid such situation and to keep a check on unnecessary detention of goods, the issue was examined by the Board at length and the following decision has been taken with a view to avoid undue hardship to trade. i) Import goods shall not be detained by the Department unless prohibited as per Exim Policy either in the Port, airport or other custom areas. If it becomes necessary to detain t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ch are required to be paid in foreign currency. iv) Where the goods are to be detained and importer is not prepare to warehouse the goods under section 49 or clear them against a bond, the warehousing or demurrage charges shall be payable by him. This liability should be clearly informed in writing to the importer. v) Wherever in adjudication proceeding the parties have been allowed to clear the goods on payment of redemption fine and penalty and they prefer to go in appeal before proper appellate Authority on live Bill of Entry without clearing goods on payment of redemption fine, it is informed that in case they succeed subsequently in appeal they will have to pay demurrage/detention charges etc., as the same liability has arisen du .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates