Home Highlights September 2012 Year 2012 This

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1. Demurrage and Container Detention Charges - Rule 6(l) of the Handling of Cargo in Customs Areas Regulations, 2009 - charge of rent or demurrage on the goods seized or...

2. Release of detained goods - whether the Officers of Kerala would have a jurisdiction to detain and seize the goods or at the best could have intimated the jurisdictional...

3. Demurrage charges and other incidental charges for goods detained in the customs area are required to be paid by the exporter consignor even if such goods were...

4. Wavier of demurrage/storage charges - Detention of the goods - Seeking release the goods for export - The court noted the CESTAT's decision, finding the detention of...

5. Since the goods were detained by the Customs Department, revenue liable to release the cargo stored in E1 Shed without insisting for any payment towards demurrage...

6. Seeking waiver/refund of charges like container detention charges, demurrage charges, ground rent charges etc - no liability to be fastened on the respondent - HC

7. Claim of demurrage charges - As the assessee has taken a business decision the demurrage charges and cancellation charges are allowable as business expenditure - AT

8. The High Court held that once a proper officer initiates proceedings on a subject matter under the Central Goods and Services Tax Act, 2017 (CGST Act) or the Haryana...

9. Jurisdiction to detain the goods - The squad officer can intercept the goods, detain them for the purpose of preparing the relevant papers for effective transmission to...

10. Waiver of demurrage/godown rent and container charges - there is no mala fides of the individual Customs officers in delaying the release of the goods - In such...

11. Confiscation of goods - For the period from 14.08.2018 to 06.02.2019, respondent No. 1 is under a legal obligation not to charge any rent or demurrage on the goods of...

12. Jurisdiction - Freezing of Bank Accounts of the purchaser of the Imported Goods - During the course of the hearing, the respondents have contended that they have not...

13. Waiver of demurrage charges - The period during confiscation, charges have been waived, therefore, for the remaining period the petitioner is duty bound to pay the duty...

14. Valuation - inclusion of ship demurrage charges - it is settled that the demurrage charges cannot be included in the transaction value of imported goods. - AT

15. Seeking waiver of the demurrage and detention charges - release the consignment - The respondent – Customs Authority has acted fairly by expressing that it is not going...