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2013 (5) TMI 41 - HC - CustomsDuty under the Customs Act - Remitting of demurrage/detention charges was declined - Acts of omission and commission - Consignment/goods imported by respondent were found to be as per the bills of entries - The respondent used to place orders and foreign suppliers sent the goods which reached the International Containers Deport - The goods used to be got released by the respondent from there on completing the formalities - Held that:- Learned Single Judge has only considered the statement of PW-1 that the goods were illegally detained by Custom Authorities, without caring to look into the documents produced especially the communication by respondent to its indenting agent and the description of the goods imported which necessitated the detention and testing. The bona fide of Custom Department can be gathered from the fact that 80% of the goods were released by the Custom Authorities without any delay. After the detention certificate was issued by the Custom Authorites, instead of getting the goods released without further delay, a three tier approach was adopted by the respondent - Firstly requesting the Shipper and CCI to release the goods without any detention charges/demurrage in view of the detention certificate issued by the Custom Authorities - Thereafter writing letters to them expressing inability to get the goods released on paying detention charges/demurrage which were more than the value of the goods - Finally getting the goods released on payment without prejudice - This conduct of the respondent resulted in further delay thereby incurring more liability to pay detention charges/demurrage which could have been minimized by promptly getting the goods released. Thus, we find that neither on facts nor on law, the impugned judgment can be sustained - We allow the appeal and set aside the ex parte judgment and decree dated 22-3-2002 Suit filed by the respondent is dismissed - Parties shall bear their own cost all throughout - Appellant is entitled to restitution.
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