9911796707
TMI Blog2024 (5) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... liefs. Therefore, the detention of the goods in question was not valid and legal from the day of detention/seizure of the subject goods. The Rule Section 6 (1) (L) of the Regulation 2009 provides for issuance of waiver of certificate by the customs authorities subject to any other law for the time being prohibiting such charging of any rent or demurrage on the goods seized or detained or confiscated by the [Superintendent of Customs or Appraiser of Inspector of Customs or Preventive officer or examining officer, as the case may be] Therefore, when the goods were not required to be detained and the same has continued till today, no demurrage or other charges would be chargeable as per regulations 6 (1) (L) of the Regulations 2009. Thus, no c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mandamus, direction, or any other orders, directing the offices of respondent 1 2, to issue demurrage/ storage waiver letter, allowing 100% wavier of demurrage/storage charges, directing the 3rd Respondent to waive the entire demurrage charges accrued on the tank Container detention charges, directing the 4th Respondent to waive the entire demurrage charges and allowing Petitioner to crossstuff/ load the entire good in Tank Containers Nos. RLTU2009510, CXTU1133607, SEGU8062395, BOTU5150178, CRXU8648662, RFCU8218463, BOTU5150310, SEGU8041155, BOTU5150711 and CXTU1152612 (Pertaining of Shipping Bats No. No. 7490594 7603281, dated 28.12.2020 31.12.2020), cross-stuffed into fresh tanks containers as per the choice of the Petitioner, without pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uary, 2021, the goods in question were seized. 3.4 The petitioner by letter dated 31st March, 2021 requested the respondent-custom authorities to release the containers. An order in original dated 2.5.2021 was passed by the Additional Commissioner of Customs confiscating goods and on levying penalty on the goods in question. 3.5 The petitioner challenged the order of penalty by preferring an appeal before the Commissioner of customs (Appeals) on 28.5.2021 along with a letter to release the goods for export along with the proof of payment of redemption, fine and penalty. 3.6 The Commissioner Appeal by order dated 30.11.2021 reduced the penalty amount from Rs. 3,93,000,00/- (Rupees Three Crore Ninety Three Lakh only) to Rs. 22,00,000/- (Rupee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m department also. 3.11 Respondent-Custom Department decided the application dated 29th March, 2023 of the petitioner vide order dated Nil singed on 7th November 2023 by one Mr. Rammohan Rao, Commissioner, Custom House, Kandla whereby, a request of waiver certificate was considered and waiver certificate for the period from 10.02.2021 (Date of seizure) to 2.5.2021 (Date of order in original) for the purpose of Regulation 6 (1) (L) of the Handling of Cargo in Custom Area Regulations 2009 (for short the Rules 2009 ) and Regulation 10 (1) (L) of the Sea Cargo Manifest and Transshipment Regulations 2018 ( for short Regulation 2018 ) was ordered to be issued. 4. Learned advocate Mr. M. Rafiq with learned advocate Mr. Nimit Shukla appearing for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letter dated 13th January, 2022 for release of the cargo in respect of he goods seized on 10.2.2021 and 11.2.2021. It was submitted that as petitioner did not lift the goods, the custom authorities cannot grant waiver certificate till today and therefore, by order passed by the custom authorities (signed on 7.11.2023), certificate for waiver is issued from 10.2.2021 to 2.5.2021 is just and proper. 5.1 It was submitted that as per Regulation 6 (1) (L) of Regulations 2009, the custom authority can issue the certificate for waiver of the detention/ground rent to be payable by the petitioner only till the goods are detained and not otherwise. It was therefore submitted in view of the NOC issued by the custom authority for release of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings are pending before any other forum. Therefore, indisputably the goods in question were not required to be detained at all. The Rule Section 6 (1) (L) of the Regulation 2009 provides for issuance of waiver of certificate by the customs authorities subject to any other law for the time being prohibiting such charging of any rent or demurrage on the goods seized or detained or confiscated by the [Superintendent of Customs or Appraiser of Inspector of Customs or Preventive officer or examining officer, as the case may be] Therefore, when the goods were not required to be detained and the same has continued till today, no demurrage or other charges would be chargeable as per regulations 6 (1) (L) of the Regulations 2009. 8. In view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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