9911796707
TMI Blog2023 (8) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... of the petitioner is in regard to the issuance of the detention and demurrage waiver certificates and considering the facts, that it is the petitioner s assertion that such certificates ought not have been issued, it is deemed appropriate that the petitioner assails the said decision/order passed under the said Regulations by availing of the statutory remedy of an appeal under Regulation 14 of the Sea Cargo Manifest and Transshipment Regulations, 2018. The petitioner are permitted to approach the Customs, Excise and Service Tax Appellate Tribunal by filing an appeal in regard to the grievance of the petitioner. Let such appeal be filed within two weeks from today. In the event, such appeal is filed, let the same be adjudicated as expe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anshipment Regulations, 2018 until the final disposal of the matter. c) Issue a writ of mandamus directing the respondent nos. 2 to 4 not to take any further actions, coercive or otherwise, further to the issuance of waiver certificate and stay further actions on Exhibit no. 7 and Exhibit no. 9. 2. The primary cause of action as asserted by the petitioner to make the above prayers is on the ground that the Deputy Commissioner of Customs had issued Detention and Demurrage waiver certificate in favour of the importer M/s. V.K. Ventures. These are certificates dated 12 October, 2022 and 24 November, 2022, which are subject matter of the present petition. 3. The grievance of the petitioner is that the said certificates have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sshipment Regulations, 2018 ultra vires to provisions of Customs Act, 1962 as also the rights guaranteed to the petitioner under Articles 14 and 19(1)(g) of the Constitution of India. There is also a writ as prayed that the provisions of the said Regulation be not implemented. 6. We have heard Mr. Joseph, learned counsel for the petitioner, Mr. Jitendra Mishra, learned counsel for respondent no. 1 and Mr. Yogesh Mishra, learned counsel for respondent nos. 2 to 4. We have also perused the memo of the petition. 7. On the above backdrop, in our opinion, as the grievance of the petitioner is in regard to the issuance of the detention and demurrage waiver certificates and considering the facts, that it is the petitioner s assertion that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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