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2019 (9) TMI 410 - HC - CustomsValidity of the approach of the the revenue officers to wait till the last day of the period of limitation and to decide whether to file an appeal or not at the last moment - Non-implementation or non-compliance of Ext.P11 final order - direction to respondent to issue detention certificate as per Regulation 6(1) of Handling of Cargo in Customs Area Regulation 2009 - waiver of demurrage charges from the Warehouse Corporation - suitable compensation for the alleged loss and damage suffered by the petitioner on account of depreciation value of subject goods and detaining the goods for unreasonable long period - defence of respondent is that there cannot be a direction to release or comply Ext.P11 final order before the period available for statutory remedy of appeal expires. HELD THAT:- This Court is constrained to observe that the respondent is not justified in waiting till the last date of limitation for filing appeal and then proceed to decide whether Ext.P11 could be implemented or not. The respondent is dealing with goods imported by petitioner. For the petitioner and its customers the goods imported is a simple commercial transaction. The law enables petitioner to lawfully sell the imported goods only upon obtaining customs clearance and payment of applicable duties to respondents. The approach of respondent that it can wait up to the expiry of 180th day is untenable and, accordingly, the limited objection raised by the respondent is not appreciated. It shall not be understood that by implication the Court is preventing the respondent from working out the statutory remedies available to respondent. The respondent is directed to implement Ext.P11 judgment within four weeks from today, unless and until the judgment in Ext.P11 is stayed or suspended by Court of competent jurisdiction - The respondent while ordering release of goods in terms of Ext.P11 final order, along with the release order issues a certificate of detention in favour of petitioner - application disposed off.
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