2022 (1) TMI 222

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..... n is filed seeking a direction to permit clearance of the goods in compliance of Ext.P6 order of the Customs, Excise & Service Tax Appellate Tribunal, Bangalore. A further relief is sought to waive off the demurrage/storage and other charges as requested for by the petitioner in Exts.P7 and P8 letters. 2. The present issue has its origin in the confiscation of goods imported by the petitioner on .....

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..... as a direction to the Customs authorities to release the goods on payment of appropriate customs duty, which the appellant had already paid. The order of CESTAT clearly indicates that petitioner cannot be mulcted with any liability for payment of demurrage/storage charges on account of the grant of consequential reliefs. A perusal of the CESTAT order shows that the confiscation of the goods of the .....

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..... ing of Cargo in Customs Areas Regulations, 2009; obligates the third party CFS where the goods are stored not to charge any rent or demurrage on the goods seized or detained or confiscated on production of a certificate to that effect from the Commissioner of Customs. In view of the order of the CESTAT dated 16.08.2021, and the finality it has attained, consequential reliefs as directed out to be .....

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