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2020 (2) TMI 1374 - DELHI HIGH COURTRefund of demurrage charges - It is alleged by the petitioner that the demurrages were paid by the petitioner for no fault of the petitioner - whether the Court can direct the other respondents to pay/remit the demurrage charges? - HELD THAT:- A bare reading of the above makes it abundantly clear, that the Customs authorities cannot direct waiver of demurrage, which can only be done by the custodian (the CCI here). Moreover, merely because the Customs authority expends a reasonable time in dispensation of their sovereign functions of search, seizure and investigation, cannot lead to transference of liability to pay demurrage, to the Customs authorities. Refund of excess Customs duty - HELD THAT:- We are not inclined to exercise our extraordinary jurisdiction under Article 226 of the Constitution of India, when an alternative efficacious remedy for obtaining the refund claim is clearly prescribed in the statute. The petitioner cannot circumvent the statutory provisions by invoking the writ jurisdiction. Moreover, sub-section (3) of Section 27 of the Customs Act, 1962, clearly suggests that, the claim for refund must be made in accordance with sub-section (2) of Section 27 of the Customs Act, 1962. Hence, we are not inclined to exercise our writ jurisdiction regarding the petitioner’s claim for refund. Petition dismissed.
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