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2012 (9) TMI 313 - CESTAT, CHENNAIRent or demurrage charges on goods detained or confiscated - goods not kept in Bonded warehouse - Held that:- As the assessee were advised to shift the goods to bonded warehouse and in compliance to it he approached the bonded warehouse but as there was no space in the bonded warehouse, same was intimated to the department - as per Notification No.26/09-Cus. (N.T.) dt. 17.3.2009 clearly explicit that if the goods are seized or detained by the proper officer, the assessee shall not be charged with any rent or demurrage on the goods. Therefore, the first appellate authority has rightly held in the impugned order that respondents are not liable to pay detention and demurrage charges - in favour of assessee.
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