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1985 (8) TMI 369

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..... nce, we should issue directions to the Collector of Customs, Bombay to issue a Detention Certificate in favour of the applicants. Shri Harbans Singh, the learned counsel for the applicants submitted that the inordinate delay in the final clearance of the goods was largely due to wrong and arbitrary application of principles of valuation. Shri Singh further submitted that in terms of Rule 41 of CEGAT (Procedure) Rules, 1982, the Tribunal was competent to issue such directions. We put it to the learned counsel to show us the authority contained in the Customs Act, 1962, in terms of which our order dated 27-12-1983 was issued, that we have jurisdiction to issue directions to the lower authorities directing them to issue a Detention Certifica .....

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..... 48 to 52 thereof. The main point that arises for our consideration is whether an order refusing to issue a Detention Certificate on the part of the Collector of Customs or his subordinate officers (if so authorised) is a decision or order under the Customs Act, 1962. After a careful study of the two Acts, referred to above, we find that an order with regard to issue of Detention Certificates is purely a procedural administrative decision which is not governed by any provisions of the Customs Act, 1962. We observe that in terms of Sections 48 to 52 of the Major Port Trusts Act, 1963, Bombay Port Trust have laid down in Section III (Rents) of the Scale of Rates, the conditions under which a Detention Certificate, if issued by the Customs Depa .....

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..... ct of detention on other grounds, no regular detention certificate can be issued . It has also been stated in the Report that the existing guidelines do not permit issue of detention certificates where the goods are imported in contravention of I.T.C. Regulations and are released on payment of fine . Thus, any decision allowing or rejecting the issue of Detention Certificate is not an order or decision under the Customs Act, 1962. We are dealing here with a case where the prayer for issue of Detention Certificate is in the context of an Order issued by us. There can also be instances where disputes can arise directly between importers/exporters and the Port Trust authorities with regard to the quantum of demurrage charges leviable. Obvious .....

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..... matter also, we reject the contention of the learned counsel. 5. The learned counsel also invited our attention to a judgment of the Madras High Court, 1980 E.L.T. 128 (M/s National Industries v. Assistant Collector of Customs, Madras) wherein the Hon ble Court had directed the Collector of Customs to issue a Detention Certificate in favour of the importers. In this connection we have referred to the said judgment. We observe that the facts in that case were different from the ones in the applicants case. Further, and what is really more important, is that the orders of the Hon ble High Court were in exercise of their Writ jurisdiction. The powers of the Hon ble Supreme Court and the High Courts in their writ jurisdiction are very wide .....

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