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2020 (3) TMI 1067 - HC - CustomsFacility of paying terminal handing charges and other charges of the port terminal directly to the terminal operators instead of shifting through the Shipping Lines - Allegation that impugned SCN issued without taking into consideration the pre-negotiated contracts already entered between the first petitioner's members and clients and without considering that it has no locus and/or authority for payment of the charges - HELD THAT:- On a perusal of the provisions of 141(2) of the Customs Act, no doubt certain procedure is being prescribed with regard to storage and arrival of the consignment but the argument that the notice having been issued without jurisdiction is not able to cut eyes on plain and simple reading of the provisions of Section 143AA inserted with effect from 29th of March 2018. On a perusal of the provision of section 141(2) of the Customs Act, the board of the custom is empowered to take measures for the facilitation of trade by prescribing accepted procedures, documentation for a class of importers or exporters or for categories of goods prohibiting accepted documentary clause on or category of goods basis of the modes of transport of goods, in order to maintain transparency in the import and export documentation or clearance or release of goods or reduction of transaction cost and balance between customs control and facilitation of legitimate trade. The petitioners do not have any cause of action in laying challenge to Ext.P1. There was already a written contract between them and the client and obviously the apprehension expressed of deviation is at far-fetched. It will not curtail or take away their right to recover the handing charges as per the terms and conditions of the contract - there are no justification warranting any interference under Article 226 of the Constitution of India, to bring the case under the realm of judicial review. Petition dismissed.
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