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2014 (4) TMI 101 - HC - CustomsWaiver of Demurrage/detention charges – Certificate of waiver issued u/s 6(1)(l) of the Handling of Cargo under Customs Area Regulations, 2009 - Despite the letter dated 6.11.2012, CELEBI refused to waive off the demurrage/detention charges - Whether the CELEBI is entitled to charge demurrage/detention charges for the period the goods were detained by the customs authorities – Held that:- Custom authorities are issuing waiver directions even in cases where the importers are clearly at fault and fine, penalty, personal penalty and/or warning has been imposed by the customs authorities - Even in cases of mis-declaration, undervaluation and concealment, the certificates are being issued - This is clearly giving premium to dishonesty - The waiver should be granted in genuine cases where the importers are ultimately found not at fault. In cases where the importer is found innocent and there is no imposition of any fine, penalty, personal penalty and/or warning by the customs authorities, the Policy for Waiver would be applicable and the importer would be entitled to be considered for its benefit provided a certificate entitling him to be so considered is issued by the custom authorities. The importer would not be automatically exempt but would be covered under the Policy for Waiver and eligible for waiver which would be granted subject to other compliances. Where the importer is clearly at fault and fine, penalty, personal penalty and/or warning is imposed by the customs authorities, making the regulations applicable and granting the benefits of waiver would be clearly unreasonable and would grant benefit of waiver, with the person who has provided space suffering. This was and is not the intention and purpose behind HCCAR. Regulation recognises and accepts that any other law in force is not abrogated or repealed. The existing provision applicable stands protected. Petitioner shall be entitled to release of the goods by furnishing a security bond and a Bank Guarantee securing the demurrage charges and undertaking that the Petitioner would pay the demurrage charges in case on conclusion of the adjudication proceedings any fine, penalty, personal penalty and/or warning is imposed by the customs authorities. - Decided partly in favor of petitioner.
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