TMI Blog1991 (2) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... charges and ground rent charges will have to be borne by the petitioner. The petitioner's case is that in all 71 cartons were imported and the Bill of Entries were presented on February 27, 1988 and thereafter the Customs authorities instituted an inquiry and a show cause notice was issued on December 15, 1988. Ultimately, however, by order dated March 15, 1990, the Assistant Collector Customs discharged the said show cause notice. The petitioner's case is that when the show cause notice has been discharged, the petitioner has no liability for payment of demurrage charges and/or the ground rent charges. According to it, the Container Corporation of India is the custodian on behalf of the Customs authorities under Section 45(2) of the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 ECC 92 (Kar.). There, the goods were in the custody of the Railways. It was observed that as per notification, Notice No. 21/81 (Customs) dated August 7, 1981, Southern Railways are the approved custodian under Section 45 of the Customs Act, 1962. Reliance was placed in that case on an earlier decision in Equipment Sales Corporation v. Assistant Collector of Customs, 1989 (43) E.L.T. 256 (Kar.) = (1990) 25 ECC 145, wherein it was ruled that though there were no rules or regulations under which a detention certificate could be issued by the Department, it was by virtue of the decisions of the Courts that such detention certificates are being issued by the Customs and other authorities. It was observed in the course of the order that a demu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of India. 6. Counsel for the Container Corporation of India submitted that the Shipping Corporation of India Ltd, vide its letter dated January 28, 1991, has asked the Container Corporation not to release the goods although they had issued delivery order earlier to the importer. The importer shall get the delivery order revalidated. The demurrage charges prior to the date February 27, 1988, will be borne by the importer on which date the Bill of Entries were submitted by the petitioner and after February 27, 1988, till the goods are released, the Customs Department would be liable for the payment of demurrage charges and ground rent charges to the Container Corporation. 7. We, therefore, direct the Container Corporation of India/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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