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2016 (10) TMI 25 - HC - CustomsWaiver of demurrage charges - business of rough gemstones, cutting and polishing thereof, trading in gemstones and export of finished gemstones - import of rough precious stone sapphire (yellow) and rough semi precious stone aquamarine - consignment of rough of yellow sapphire also contained, 224 gm yellow sapphire cut and polished, valued at ₹ 56,000/- at the rate of ₹ 50/- per carat - mistake on the part of staff of exporter - whether demurrage charges be demanded keeping in view that the polished diamond was sent mistakenly by the staff of importer who agreed to it and the fact immediately submitted by importer to the Assistant Commissioner of Customs, Air Cargo Complex, Jaipur? - Held that: - the decision in the case of Shipping Corporation of India Ltd. vs. C.L. Jain Woolen Mills [2001 (4) TMI 83 - SUPREME COURT OF INDIA] apply. The period during confiscation, charges have been waived, therefore, for the remaining period the petitioner is duty bound to pay the duty demurrage charges - petition dismissed - decided against petitioner.
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