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TMI Blog2021 (7) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... 742 - CESTAT BANGALORE ] - HELD THAT:- The appellants inform this Court that the appeal filed against Ext.P9 order is pending before the Supreme Court. It is not in dispute that the appeal is pending and the appellants do not have an order of stay in their favour against the implementation of the decision of the CESTAT. The undisputed fact situation is that the Supreme Court has not stayed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nclusion. Accordingly, the respondents are directed to finalize Exts.P10 and P12 in the light of the relevant provisions of law and on the basis of the relevant materials. Petitioner is at liberty to rely on Ext.P9 before the respondents and it is for the respondents to consider the applicability of the same to the given set of facts and circumstances. Final assessment order as above shall be pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t this decision of the Tribunal was dismissed by the Hon'ble Bombay High Court. 28. The appellants rely on Regulation 6(1)(1) of Handling of Cargo in the Customs Areas Regulation, 2009, according to which a Customs Cargo Service Provider shall not charge any rent, demurrage on goods detained by proper officer of Customs, for seeking direction to customs authorities to issue detention cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cross objections filed are disposed of. 3. The grievance of respondent/writ petitioner has been that the appellants are not giving effect to the decision of the Appellate Tribunal in Appeal Nos.C/47/2011 C/CO/1/2011 in C/47/2011. Hence, the writ petition for a mandamus to implement the final order in Ext.P10 i.e., on item nos.1 to 6 inExt.P2 within 15 days following the Ext.P9 order. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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