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2020 (2) TMI 968 - HC - CustomsMaintainability of appeal - appropriate forum - Order of seizure passed by the Superintendent of Customs - demurrage charge - Jurisdiction to pass order u/s 110A of the Customs Act, 1962 - HELD THAT:- The Petitioner, on instructions, states that the Petitioner would file an appeal to the Appellate Authority in the light of the decision of this Court in the case of THE COMMISSIONER OF CUSTOMS (IMPORT -I) MUMBAI VERSUS S.S. OFFSHORE PVT. LTD. [2017 (12) TMI 1460 - BOMBAY HIGH COURT] - The Petitioner has sought to raise various legal questions such as authority of the Officer who passed the order under section 110A of the Act, the validity of the seizure under section 110 as also the issue regarding detention and demurrage charges. Keeping all the contentions of both the parties open, the petition is disposed off with liberty to the Petitioner to file an appeal.
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