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2018 (8) TMI 49 - SC - CustomsEntitlement to Demurrage charges - effect of subsequent development i.e. clarification dated 14th May, 1996 - Held that:- No mala fide intent or any extraneous reasons/ grounds can be attributed to the Revenue in detaining and refusing to clear the goods of the importer(s). Rather, the actions of the Revenue were prompted by what we consider to be a possible understanding of the provisions of the Notification in force i.e. Notification No.104/95 dated 30th May, 1995. The subsequent change of opinion and issuance of Circular bearing No.4/1006 dated 14th May, 1996 would not make the Revenue liable as has been sought to be contended by the importer(s) unless the initial action is palpably wrong or wholly unacceptable which is not the position in the present case - A stand taken by the Revenue or an action undertaken which is subsequently corrected by the Revenue itself or corrected on the basis of a subsequent judicial pronouncement will not, ipso facto, make the Revenue liable for payment of demurrage charges as has been contended on behalf of the appellant(s) – importer(s). Petition dismisssed - decided against appellant-importer.
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