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2019 (8) TMI 787 - MADRAS HIGH COURTLevy of rent or demurrage for consignment - purchase of a Used Dialysis Machine with supplies and accessories - Section 125 of Customs Act, 1962 - Rule 6(1)(l) of 'Handling of Cargo Customs Areas Regulations, 2009' - HELD THAT:- A perusal of the said regulations reveals that it has been made by the 'Central Board of Excise and Customs' ['CBEC' for brevity] in exercise of regulation making powers under Section 141(2) read with 147 of said Act. Therefore, said regulations clearly have the character of subordinate legislation. To be noted, it has been averred in the counter affidavit of the Revenue that the aforesaid communication signed on 25.04.2018 was issued under 6(1)(l) of the said Regulations. Therefore, it follows as a sequitur that the said regulations apply to the instant case in all force. Section 2(b), which defines “Customs Cargo Services Provider” says any person responsible for receipt, storage, delivery, dispatch or otherwise handling of imported goods and export goods and includes a custodian as referred to in section 45 of said Act and persons as referred to in sub-section (2) of Section 141 of the said Act - A perusal of Section 2(b), read in conjunction with Sections 45 and 141(2) of said Act leaves no doubt in the mind of this Court that both CFS and the Steamer Agent would qualify as Customs Cargo Services Provider. There is also no disputation that they function under the control of the Customs Department. The import of the petitioner is for a hospital which is being run for economically less privileged strata of the society and it provides medical help by charging only actual cost of basic disposable products alone. In other words, for all practical purposes, writ petitioner is providing free medical treatment with a 50 bedded hospital and in instant case, consignment imported itself is a Used Dialysis Machine. This leaves this Court with the considered view that there are unique and peculiar facts and circumstances in this case. The consignment namely Used Dialysis Machine is directed to be given delivery to the writ petitioner without insisting on demurrage and detention charges even post 23.03.2018. The above direction shall be complied with by the respondents as expeditiously as possible and in any event, with a period of four(4) weeks from the date of receipt of a copy of this order. Petition allowed.
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