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TMI Blog1995 (5) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner, requiring him to show cause as to why FOB and CIF value of the goods as declared, in the Bill of Entry No. 240554, dated 7 August 1992 for components and parts of photocopier machines be not enhanced and duty charged accordingly and why the goods be not confiscated under Section 111(m) of the Customs Act, 1962. The petitioner also seeks a writ of mandamus or any other appropriate writ, order or direction requiring the respondents to permit the clearance of the aforesaid goods to the petitioners without payment of any demurrage charges to the third respondent, the International Airports Authority of India (IAAI). A prayer is also sought, in the alternative, that respondents 1 and 2 be also directed to issue detention certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rges as per its regulations [International Airport, Authority (Storage and Preservation of Goods) Regulations, 1980, framed under Section 37 of the International Airports Authority Act, 1971] irrespective of the fact whether detention of the goods during the pendency of the adjudication proceedings under the Customs Act was valid or not. In this case the Court examined various judgments given under the Major Port Trusts Act and observed that the provisions of these Acts were same as that of the International Airports Authority Act for the purpose of claiming demurrage. S.P. Bharucha, J., who was in majority, said as under :- "The purpose of the Customs Act on the one hand and the Major Port Trusts Act and the International Airports Author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icate being granted by the customs authorities, the third respondent should be heard. In the present case, the petitioner has made the third respondent a party to these proceedings for the purpose of claiming relief from demurrage charges, but it has been deprived of the grant of detention certificate by the customs authorities on the plea that appeal of the department is pending before the appellate authority against the order of the Additional Collector of Customs dropping the show cause notice issued to the petitioner. The imported goods have been detained since the day of their import till this date. 6In answer to show cause notice issued, the. customs authorities have also filed their answer and this is by Mr. N. Venketesh, Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms authorities have not sought any stay of the order of the Additional Collector of Customs dated 16 June 1994 and, perhaps, there is no provision for stay of that order. Nevertheless, a question arises, how long the petitioner should wait particularly when he has succeeded before the first adjudicating authority. Could the customs authorities sit over the order of the first adjudicating authority till the matter is kept hanging in appeal? We must not forget there could be a second appeal as well before the CEGAT if the customs authorities failed before the first appellate authority. 8.We required the customs authorities to tell us under what rules and regulations detention certificate is issued. Again an affidavit has been filed by Mr. K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined pending adjudication and that the fact of issue of detention certificate is noticed by the Supreme Court in the aforesaid judgment in M/s. Grand Slam International. We have also been shown the form in which the detention certificate is issued. It is, therefore, an administrative order and has legal sanction behind it. A Single Judge of this Court in B.C. Mody Export Pvt. Ltd. v. Union of India, 1988 (36) E.L.T. 475 (Delhi), was of the view that detention certificate could be issued by the customs authorities if goods had been wrongly confiscated and not released to the petitioner on account of import licence formalities. In that case the court directed issuance of detention certificate to the petitioner. A Full Bench of the Madras High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on certificate could be issued by the department and that it was by virtue of the decisions of the courts that such detention certificates were being issued by the customs and other authorities. We were also referred to a short order of the Supreme Court in Collector of Customs v. Krishna Sales Pvt. Ltd. - 1989 (41) E.L.T. 374 (S.C.), which is as under : "Having heard learned counsel for the Collector of Customs, Bombay, and M/s. Krishna Sales Pvt. Ltd., we direct that the application made by the latter for a detention certificate should not be rejected on the ground that the appeal is pending in this Court against order of the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi." 9In the present case before us, since the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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