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TMI Blog1998 (7) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoice. They opened the consignment and inspected the contents. They took samples and forwarded the same for testing. They further directed to detain the goods. Show Cause Notice was issued to the petitioners on various dates as to why the price should not be enhanced as determined, and why the goods should not be confiscated under Section 111(m) of the Customs Act, 1962 and also subject the petitioners for penalty under the Customs Act. Except the petitioner in W.P. No. 12414 of 1939, the other petitioners sent a detailed reply to the show cause notice. In the said reply the petitioners have stated that there was not invoice. 3.Pursuant to the show cause notice a personal hearing was held and ultimately on 10-7-1989 the adjudication orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f analytical test. But, unfortunately, when the petitioners produced the detention certificates and sought for waiver of demurrage for the period mentioned in the said certificates, the first respondent rejected the same in the order dated 23-3-1989. In the said order it is stated as follows :- "No waiver is permissible for the period of detention under Section 17(3) and (4) of the Customs Act." No other reason is given in the said order. Aggrieved against the same, the petitioners have filed the above writ petitions. 5.The learned counsel appearing for the petitioners has submitted that the goods were detained by the second respondent for the purpose of evaluating the same under Section 17(3) and (4) of the Customs Act, during the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1962 other than the ordinary processes of appraisement and certified by the Collector of Customs to be not attributable to any fault or negligence on the part of the Importers plus one working day. The Customs holidays will also be treated as free days in addition." From the above-said rules, dealing with the Scales of Rates of demurrage charges specifically provides for payment of demurrage at a concessional rate if the goods detained by the Customs Authorities for customs purposes. The said rule specifically says that periods during which goods are detained by the Collector of Customs for examination under Section 17(3) and (4) of the Customs Act, 1975 and for chemical test and if detention certificate is issued by the Collector of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it waiver for the period during which the goods were detained for the completing of the Trade Control formalities by the Customs Authorities. In that circumstances the Apex Court held that even though there is no negligence on the part of the importer in not clearing the goods, he cannot claim waiver. So, that decision cannot be made applicable to the facts of the present case. As stated earlier, in the present case the waiver that has been claimed by the petitioners is contemplated under Rule 13(a)(b) of the Scale of Rates of the Madras Port Trust. 10.The procedure of issuing detention certificate itself is formulated only to enable the importer to get waiver on the basis that the goods were detained only at the instance of the Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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