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2013 (6) TMI 93 - HC - CustomsLiability for demurrage - it is contended that the appellant (revenue) was not at fault in not registering the Bill of Entry of the respondent No.1 on the ground that the earlier Bill of Entry with respect to the same goods, had been filed by the respondent No.3 and since DRI enquiry was underway against the sister concern of the respondent No.3. Held that:- matter to be no longer res integra and being covered by the judgments in International Airports Authority of India Vs. Grand Slam International [1995 (2) TMI 70 - SUPREME COURT OF INDIA] and Union of India Vs. Navshakti Industries P. Ltd. [2013 (5) TMI 41 - DELHI HIGH COURT]. - Resultantly, the judgment of the learned Single Judge cannot be sustained. Unfortunately, before the learned Single Judge, attention to Grand Slam International was not drawn and the same does not find mention in the impugned judgment. - Decided in favor of revenue.
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