9911796707
TMI Blog2022 (4) TMI 920X X X X Extracts X X X X X X X X Extracts X X X X ..... e said effect has been passed on 19th February 2022. The second direction issued in the order was to issue detention certificate for waiver of detention charges and other charges as the petitioner has stated that such waiver was granted only for a partial period. Taking note of the submission and also the legal position, the respondent/contemnor was directed to issue detention certificate for the entire period of detention i.e. till the goods are released in terms of the direction issued by us. The respondent/contemnor has issued a detention certificate dated 18th February, 2022 addressed to M/s. PIL India Private Limited and the Manager, Century Ply (JJP) CFS, Calcutta. In the said certificate it has been stated that import of consignmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certificate issued by the department the cargoes were not released and the petitioner is being called up to pay detention and other charges. The argument of the revenue before us is that the relationship between the petitioner and the container freight station/shipping liner is contractual and, therefore, it is for the petitioner to work out its remedies in accordance with law and the department cannot be hauled up for contempt. In support of such contention the learned Counsel for the revenue placed reliance on a decision of the Hon'ble Supreme Court in Mumbai Port Trust Vs. M/s. Shri Lakshmi Steels and Ors. etc.; Civil Appeal Nos. 9831-32 of 2017 dated 27th July 2017 and the decision of the Division Bench of High Court at Bombay in J.J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ute between the petitioner and the CFS/Shipping Line is purely contractual cannot be accepted and the same stands rejected. We substantiate this finding with the following additional reasons:- The decision in J.J. Polyplast Pvt. Ltd. was rendered in 2015 i.e. much prior to coming into force of the Sea Cargo Manifest and Transhipment Regulations, 2018. The said regulations have been notified in exercise of the powers under the Customs Act, 1962 and in supersession of Import Manifest (Vessels) Regulations, 1971 by the Central Board of Indirect Taxes and Customs. The regulations came into force on 1st August, 2019. Undoubtedly, the regulation being the statutory regulation binds not only the department but also the person who has been granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... operations or revocation of registration of an authorised carrier. In the 2019 Regulations under Regulation 11 similar power has been provided. It is not for this Court to inform the respondent/department as to what the powers are under the statutory regulations. The learned standing Counsel for the respondent/contemnor would submit that appropriate direction may be issued. The Court fails to understand as to why directions are to be issued to the department to exercise their power under the statutory regulation. If they fail to do so the Court can draw adverse inference against them and also come to a conclusion that the department is trying to indirectly make the order and direction by this Court unworkable. If the same is established, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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