9911796707
TMI Blog1990 (2) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause why the invoice value should not be raised to Dollars 4000 as other importers of the same raw material had shown the value ranging from Dollars 1600 to 4000. Aggrieved by such a show cause notice, petitioner approached the Appellate Tribunal. Appellate Tribunal found in his favour and fixed the value of the goods at 750 US Dollars. An appeal filed by the Department to the Supreme Court did not meet with success. Thereafter when the petitioner called for release of the goods to him on paying the customs duty at the value fixed by the appellate authority, he has been refused the same inter alia on the ground that he is liable to pay demurrage charges. It is in that circumstance that the third and fourth respondents are parties to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and the importer, a detention certificate or an order detaining the goods must be furnished to the importer so that there is evidence of detention and the reason therefor. It also acts as a receipt of the goods by the Department which, in turn, is entrusted to the custody of the approved custodians. When the dispute between the importer and the Customs authorities is resolved by a procedure known to law, if the Department succeeds in justifying its retention, then the burden of payment of demurrage will necessarily fall on the importer. If it is otherwise, the Department must necessarily take on the liability of meeting the demurrage charges of the approved custodian. To hold otherwise would be unjust to the person who has met with succes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the person who entrusted the goods to his custody. But certainly it cannot be said that petitioner should bear the expenditure for the goods detained for no fault of his. 6. In the circumstances, following the decision in Equipment Sales Corporation's case, I must reject the contention of learned Counsel for respondents 1 and 2 that it has no application to the facts of the case. This Writ Petition is allowed. Rule will issue directing respondents 1 and 2 to issue necessary demurrage waiver certificate and correspondingly on such certificate being produced, respondent 3 shall release the goods in favour of the petitioner without insisting upon any charges being paid by the petitioner. 7. Rule will accordingly issue and be made absolut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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