Provisional release of goods - API supari - Even if customs ...

Customs should have allowed goods return u/s 110A Customs Act 1962; grant detention certificate for demurrage waiver.

March 31, 2022

Case Laws Customs AT

Provisional release of goods - API supari - Even if customs authorities felt obliged with, or without, justification or authority, to protect domestic consumers of arecanut/supari, the option of return to sender should have been permitted in circumstances of denial of recourse to section 110A of Customs Act, 1962 on grounds other than that which legitimized seizure. Therefore, it is only equitable that the prayer for issue of ‘detention certificate’ for enabling waiver of demurrage is allowed. - AT

View Source

← Previous Next →

Provisional release of goods - API supari - Even if customs ...

Customs should have allowed goods return u/s 110A Customs Act 1962; grant detention certificate for demurrage waiver.

March 31, 2022

Case Laws Customs AT

You may also like:

HC granted conditional leave to defend the suit to the Defendant on the issue of wrongful detention charges. The key question was whether a detention-cum-demurrage...

Seeking to grant leave to add the container freight station (CFS) and the Shipping Line as party respondents in the contempt petition - the order passed by this Court...

The statutory regulations have an overruling effect on the contract between parties. The demurrage/detention charges are payable only when goods are not cleared...

Dishonor of Detention Certificate - seeking permission for clearance of goods without payment of demurrage and container detention charges in terms of Regulation 6 (1)...

Provisional release of seized goods - Section 110A of the Customs Act, 1962 - Valuation - enhancement of value as per NIDB data for similar goods - goods allowed to be...

Detention of goods alongwith vehicle - e-way bill generated for return of goods without issuing credit note - The detention of the goods was per se illegal and...

Exemption from payment of entry tax - It is nobody's case that the exemption certificate has been withdrawn or was erroneously granted and the respondent State has...

Detention of goods - demurrage/detention charges - This is an unfortunate case where the respondents/Customs authorities intentionally appeared to have omitted issuing...

Seeking withdrawal of best judgment assessment orders passed - return filed within (granted extended) time or not - If that were to be so, though the period of 30 days...

Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

This instruction from the Central Board of Indirect Taxes & Customs (CBIC) pertains to the implementation of an agreement signed between the Food Safety and Standards...

The petitioner imported four machines used for a World Bank project, and the State of Gujarat issued a project authority certificate. The petitioner is entitled to...

Rrelease of consignments - Toor whole - issuance of ‘Detention Certificate’ for waiver of Demurrage and Container Detention Charges in terms of Handling of Cargo in...

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...

Seeking release of seized gold - no show cause notice for seizure of the said gold chain - The High court observed that there is no provision in the Customs Act...

Quick Updates: